The de minimis expensing option under the Section 263 Temporary Regulations by W. Eugene Seago and Debra Salbador
By: Seago, W. Eugene.
Contributor(s): Salbador, Debra.
Material type: ArticlePublisher: 2012Subject(s): FINANCIACION | COSTOS | GASTOS | IMPUESTOS | ESTADOS UNIDOS In: Journal of taxation v. 117, n. 6, December 2012, p. 202-300Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | OP 1695/2012/117/6-1 (Browse shelf) | Available | OP 1695/2012/117/6-1 |
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OP 1695/2012/117/4-1 New portability Temp. Regs. ease burden on small estates, offer planningfor large ones | OP 1695/2012/117/4-2 New regulations on splitter arrangements | OP 1695/2012/117/4-3 Legitimate and illegitimate tax planning | OP 1695/2012/117/6-1 The de minimis expensing option under the Section 263 Temporary Regulations | OP 1695/2012/117/6-2 Historic Boardwalk Hall | OP 1695/2013/118/1-1 Proposed regulations radically overhaul " Tax Opinion " and other rules in Circular 230 | OP 1695/2013/118/1-2 IRS muddies the like - kind waters in guidance considering state law classification |
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