Disregarded entity is not disregarded for purpose of applying the small partnership exception to TEFRA
Article Abstract:
The Internal Revenue Service (IRS) concluded that a disregarded entity is not disregarded for purposes of applying the small partnership exception to TEFRA. Different aspects of rules relating to TEFRA are analyzed.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Partnerships, Partnership
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
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Proposed regulations on capitalizing costs of intangibles
Article Abstract:
The Internal Revenue Service (IRS) has issued a set of proposed regulations relating to the capitalization of cost of intangible asset. Various features and powers of the regulations are mentioned.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Intangible property, Intangible assets, Market capitalization
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Laws, regulations and rules, Government regulation, Powers and duties, United States. Internal Revenue Service
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