Reiris, Don
Final regulations under section 451 help taxpayers compute revenue / Don Reiris, John Suttora and Caleb Cordonnier
Resumen.
Incluye referencias bibliográficas.
The final revenue recognition regulations under Internal Revenue Code Section 451 (effective for tax years beginning on or after January 1, 2021, with early implementation options), along with the companion procedural guidance, provide both tax planning opportunities and implementation hurdles for taxpayers. The authors explain the new rules and note the issues taxpayers will need to address to determine how to properly apply the new rules to their particular situations, balancing potential tax benefits against administrative complexity.
PLANIFICACION FISCAL
CONTRIBUYENTES
BENEFICIOS
LEGISLACION
INGRESOS FISCALES
ESTADOS UNIDOS
Suttora, John
Cordonnier, Caleb
Journal of Taxation of Investments 0747-9115v. 39, n. 2, Winter 2022, p. 3-22
Final regulations under section 451 help taxpayers compute revenue / Don Reiris, John Suttora and Caleb Cordonnier
Resumen.
Incluye referencias bibliográficas.
The final revenue recognition regulations under Internal Revenue Code Section 451 (effective for tax years beginning on or after January 1, 2021, with early implementation options), along with the companion procedural guidance, provide both tax planning opportunities and implementation hurdles for taxpayers. The authors explain the new rules and note the issues taxpayers will need to address to determine how to properly apply the new rules to their particular situations, balancing potential tax benefits against administrative complexity.
PLANIFICACION FISCAL
CONTRIBUYENTES
BENEFICIOS
LEGISLACION
INGRESOS FISCALES
ESTADOS UNIDOS
Suttora, John
Cordonnier, Caleb
Journal of Taxation of Investments 0747-9115v. 39, n. 2, Winter 2022, p. 3-22