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Current Audit Issues and Planning
Revenue Procedure 8474
2 other sections not shown
1250 Class Property 15-year real property 467 rental agreement accounting method accrual method accrued market discount adjustment period allocable anti-churning rules Applicable Percentage apply asset Category A method change in method Code Commissioner computing Conference Report corporation current Form 3115 debt instrument deduction deferred Depreciation determined disposition economic performance occurs election equipment example expenses extended period long-term imputed incurred issue leaseback lessee lessor liability March 16 market discount bond ment method of accounting ordinary income paragraph partnership payable payment percent performance of particular period long-term contracts placed in service principal amount prior Proc Prop provides ratably recovery allowance recovery period recovery property regulations rent revenue procedure Section 1250 Class section 467 rental seller Special Rules subparagraph subsection taken into account tax avoidance taxable taxpayer terms and conditions tion trade or business transaction transfer transferor Treas treated unadjusted basis