T.D. 9090

T.D. 9090

T.D. 9090, under Section 448(d)(5), provides guidance regarding the use of a nonaccrual-experience method by taxpayers using an accrual method of accounting and performing services. A public hearing on the proposed regulations is scheduled for December 10, 2003.

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:United States. Internal Revenue Bulletin 2003-10 (2003-43), p.891
Hauptverfasser: Tomaso, Judith B, Jenner, Gregory F
Format: Artikel
Sprache:eng
Schlagworte:
Accounting changes
Accounts receivable
Accrual basis accounting
Income taxes
Internal Revenue Code
Job creation
Methods
Proposals
Section 448(d)
Tax regulations
Taxpayers
TD 9090
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Beschreibung
Zusammenfassung:T.D. 9090, under Section 448(d)(5), provides guidance regarding the use of a nonaccrual-experience method by taxpayers using an accrual method of accounting and performing services. A public hearing on the proposed regulations is scheduled for December 10, 2003.
ISSN:0020-5761