Guidance provided on capitalization issues
โ Scribed by Caroline D. Strobel
- Publisher
- John Wiley and Sons
- Year
- 2000
- Tongue
- English
- Weight
- 33 KB
- Volume
- 12
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
๐ SIMILAR VOLUMES
The Treasury recently issued proposed regulations replacing INDOPCO's presumption of capitalization with an approach that favors deduction for many intangibles. These regulations may end the controversy created by the Supreme Court's decade-old ruling that expenses producing "future benefits of a si
She previously worked in public accounting and for several corporations. She has published numerous articles in taa journals. n August 1997, the Internal Revenue Service issued five new procedures (Revenue Procedures 97-35 through 97-39) and new I final regulations (relating to uniform capitalizatio