| 000 | 01481nab a2200277 c 4500 | ||
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| 999 |
_c146495 _d146495 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004151731.0 | ||
| 007 | ta | ||
| 008 | 220930t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aReiris, Don _970062 |
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| 245 | 1 | 0 |
_aFinal regulations under section 451 help taxpayers compute revenue _c Don Reiris, John Suttora and Caleb Cordonnier |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aPLANIFICACION FISCAL _948026 |
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| 650 | 4 |
_aCONTRIBUYENTES _941169 |
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| 650 | 4 |
_aBENEFICIOS _932314 |
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| 650 | 4 |
_aLEGISLACION _947615 |
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| 650 | 4 |
_aINGRESOS FISCALES _947378 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_aSuttora, John _970063 |
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| 700 | 1 |
_aCordonnier, Caleb _970064 |
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| 773 | 0 |
_9168003 _oOP 235/2022/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 2, Winter 2022, p. 3-22 |
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| 942 | _cART | ||