Decoding the uniform capitalization regulations applicable to manufacturers
Article Abstract:
A separation/recombination process can help manufacturers conform to the uniform capitalization regulations of IRC Section 263A. These regulations require that costs be classified as either production or nonproduction, which is difficult for manufacturers to do since their costs are differentiated by operational function. However, a separation/recombination method can obtain a manufacturer's production and nonproduction costs by apportioning the firm's financial data among six superabsorption categories which are then recombined.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 1993
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The new "tractor lemon laws": an attempt to squeeze manufacturers draws sour benefits
Article Abstract:
The responsibilities of manufacturers under new state tractor lemon laws may, instead of protecting consumers, result in higher prices and less complete warranty coverage for them. Moreover, warranty provisions in these laws is less comprehensive than that already provided for, and the loaned tractor exception may keep the consumer from obtaining a refund or alternate vehicle. If more states pass tractor lemon laws, they should be modeled on automobile lemon laws and commercial law.
Publication Name: Journal of Products Liability
Subject: Law
ISSN: 0363-0404
Year: 1992
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Laws promoting worker training, productivity, and quality
Article Abstract:
America's lessened global competitiveness can in part be ascribed to insufficient investment in worker training. Germany and Japan, two of our biggest competitors, know how important trained workers are and invest time and money in getting them. This effort must include educational reform and improvements in vocational training, but observers differ as to the usefulness of government intervention and the amount necessary.
Publication Name: Labor Law Journal
Subject: Law
ISSN: 0023-6586
Year: 1993
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