Inter-parliamentary Coalition for Combating Antisemitism Inter-parliamentary Coalition for Combating Antisemitism The Inter-parliamentary Coalition for Combating Antisemitism (ICCA) is an international coalition of Parliamentarians from around the world that work together to combat antisemitism. Among its goals is the understanding and awarneness of modern antisemitism and ways to combat it on a global scale. The first annual conference of the ICCA was held in London, England in cooperation with the British Government in 2009 and produced the London Declaration on Combating Antisemitism. Former British Prime Minister Gordon Brown was the first world leader to sign the Declaration. It has subsequently been signed by several additional Prime
Public policy limitation on deduction for business expenses In "Lilly v. Commissioner", opticians claimed deductions for payments made to doctors in consideration of prescriptions for eyeglasses sold by the optician taxpayers in question. Though these payments qualified for § 162 deduction as expenses paid in the course of the opticians' trade or business, the IRS argued that the expenses should be disallowed as against public policy. While the Court disapproved of the business ethics displayed by the opticians, the Court upheld the deductions as valid under the Code. The Court in "Tellier" stated that only in extremely limited circumstances would a deduction that meets the requirements of §