Repeal of the installment method of accounting for accrual basis taxpayers: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, second session, February 29, 2000, Volume 36, Issues 106-151
U.S. G.P.O., 2000 - History - 46 pages
McNair Paper 53.
Explores the complex nexus of security issuesthat the governments of Latin America and the indigenous communities of the region face at the end of the 20th century.
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Advisory of February 16 2000 announcing the hearing
U S Department of the Treasury Joseph Mikrut Tax Legislative Counsel
American Bar Association Section of Taxation Pamela F Olson
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$1 million accounting for accrual accrual basis taxpayers accrual method businesses accrual method taxpayers American Bar Association AMO HOUGHTON asset sale bank financing buyer capital gains tax Chairman Houghton closely held businesses Committee concerns Congress Coyne Crosby David Crosby December 17 effect enacted exit strategy February 29 gross receipts guidance hearing impact Incentives Improvement Act installment method installment note installment reporting installment sales method installment sales provision insurance agencies issue J.D. HAYWORTH Jerry Kleczka JERRY WELLER Kleczka legislation McInnis ment method method for accrual method of accounting method of tax method tax Mikrut million in gross million or less ness Olson partnership pay taxes payers payment purchase repealing the installment restaurant retirement sales of small sales price Section of Taxation sell their business seller Selling Assets small business owners Sweeney Tanner tax policy testimony Thank threshold Ticket tion transactions Treasury U.S. Chamber Wally Herger