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Finanças e mercados · 09/09/20191 min de leitura

Taxable Year of Income Inclusion Under an Accrual Method of Accounting

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Resumo

This document contains proposed regulations regarding the timing of income inclusion under section 451 of the Internal Revenue Code (Code). The proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers that use an accrual method of accounting and have an applicable financial statement.

Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →

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