Finanse publiczne · 18/09/2020

Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471; Correction

This document contains a correction to a notice of proposed rulemaking (REG-132766-18) that was published in the Federal Register on August 5, 2020. The proposed regulations to implement legislative changes to sections 263A, 448, 460, and 471 of the Internal Revenue Code (Code) that simplify the application of those tax accounting provisions for certain businesses having average annual gross receipts that do not exceed $25,000,000, adjusted for inflation.

Source: Federal Register — Department of the TreasuryOpen original release →

Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471; Correction

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