The IRS on Wednesday issued final regulations (T.D. 10034) that remove the associated property rule and similar rules from regulations under Sec. 263A(f) regarding interest capitalization requirements ...
The IRS on Monday issued final regulations (T.D. 9843) that amend the uniform capitalization (UNICAP) rules under Sec. 263A. The IRS also updated the procedures by which taxpayers can get automatic ...
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