In the law of 1954 on the internal revenue article 164 (allows to exclude all necessary expenses connected with maintenance of trade or business, from the sum of the income which is subject to tax taxation (for example, reasonable wages or other indemnifications for certain labour services). it is natural, the companies amicably excluded the bribes paid on the party from the sums of tax taxation, that is, in essence, tried to establish for itself a preferential tax mode. In order to avoid infringement: 1) it is required to prove that payments to foreign advisers. in the law on corruption practice abroad (Foreign Corrupt Practices Act), signed on December, 20th, 1977 J. Carter, it is said that all firms supervised by the Commission under securities and a stock exchange (SEC), and others American ' national concerns ' have no right ' with the corruption purpose ' to offer, give or resolve payment of any value any ' to the foreign official ' or foreign political party on purpose to influence the official certificate or the decision for the sake of reception of competitive advantage. The law obliges the mentioned American companies:

1) to conduct and to store account books, reports and accounts which with reasonable detailed elaboration, precisely and truthfully reflect transaction (transaction) and placing of actives;

2) to develop and support system of the internal account, sufficient for maintenance of reasonable guarantees that transaction are properly executed and written down.

Besides, were messages on additional measures against doubtful foreign payments (questinable foreign payments), including under the law on tax reform of 1976 the sums paid to foreign officials by the American corporations abroad, have ceased to be excluded from the sums which are subject to the taxation. then the law on the help with a view of the international safety and under the control over weapon export has put under the control payment of compensations to agents in connection with foreign military sales, and also has obliged to report about the payments made with a view of maintenance of sales of subjects of arms abroad.