Code of Federal Regulations: Title 26: Internal Revenue
U.S. Government Printing Office, 2005 - 750 pages
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
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467 rental agreement adjustment allocable contract costs alternative minimum tax apply assets base-year cost basis calendar Commissioner computed December 31 deferral described in paragraph determined duction eligible plan fair market value filing fixed rent graph gross income incurred interest Internal Revenue Code Internal Revenue Service inventory January justment LIFO long-term contract look-back method meaning of paragraph ment method of ac method of accounting nonaccrual-experience nuclear decommissioning fund nuclear power plant paragraph c)(1 partnership passive activity payer payment percent pool prior provided in paragraph purposes pursuant qualified settlement fund real property rental activity rental period rental real estate respect revolving credit ruling amounts schedule of ruling section 444 election section 467 loan section 467 rental Special rule taken into account taxable income taxable year beginning taxable year ending tion tivity total contract price trade or business transaction transfer transferor treated undertaking