Nolo's Plain-English Law Dictionary

Legal Dictionary Home

Need Professional Help? Talk to a Lawyer

Enter Your Zip Code to Connect with a Lawyer Serving Your Area

searchbox small
Cohan Rule
A federal court decision which allows taxpayers in certain situations to approximate expenses for tax deduction purposes when their records are missing. It cannot be used for travel and entertainment business expenses.
LA-NOLO2:DRU1.6.5.20150407.31341