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Rules And Regulations.pdf

2019-14947.pdf
Preview of Rules and Regulations
🔗 Source: govinfo.gov
📊 Size: 199 KB
📄 Pages: 2 pages
⬇️ Downloads: 62

Summary

The Internal Revenue Service (IRS) has issued final regulations that remove existing regulations regarding advance payments for goods and long-term contracts, as they are no longer necessary after the enactment of recent tax legislation. The final regulations, effective July 15, 2019, apply to accrual method taxpayers who receive advance payments for goods and simplify tax administration by uniformly applying new deferral rules under section 451(c) of the Internal Revenue Code.

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Description

The Internal Revenue Service (IRS) has issued final regulations that remove existing regulations regarding advance payments for goods and long-term contracts,...

Technical Information

  • File Format: PDF
  • File Size: 199 KB
  • Pages: 2
  • Language: EN
  • Total Downloads: 62
  • Last Updated: 1 week ago

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