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FR
Regulatory Information
2012_register
executive
2012-09-05
article
Allocation of Costs Under the Simplified Methods
Proposed Rules
D09002ee1bdcb34aa
D09002ee1bdcb3538
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale. The proposed regulations affect taxpayers that are producers or resellers of property that are required to capitalize certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional costs.
77 FR 54482
https://www.govinfo.gov/app/details/FR-2012-09-05/2012-21743
2012-21743
fr05se12-14
RIN 1545-BG07
4830-01-P
REG-126770-06
https://www.govinfo.gov/app/details/FR-2012-09-05/2012-21743
https://www.govinfo.gov/content/pkg/FR-2012-09-05/html/2012-21743.htm
https://www.govinfo.gov/content/pkg/FR-2012-09-05/pdf/2012-21743.pdf
Income Taxes
Reporting and Recordkeeping Requirements
9 p.
54482
54490
77 FR 54482
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BG07
RIN 1545-BG07
Allocation of Costs Under the Simplified Methods; Federal Register Vol. 77, Issue
PRORULE
2012-21743
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2012-12-04
REG-126770-06
4830-01-P
2012-21743
Notice of proposed rulemaking.
This document contains proposed regulations on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale. The proposed regulations affect taxpayers that are producers or resellers of property that are required to capitalize certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional costs.
Written (including electronic) comments and requests for a public hearing must be received by December 4, 2012.
Concerning the proposed regulations, Christopher Call, (202) 622-4970; concerning submissions of comments or to request a public hearing, Oluwafunmilayo Taylor, (202) 622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Allocation of Costs under the Simplified Methods
,
www.regulations.gov
Federal Register
Vol. 77, no. 172
Office of the Federal Register, National Archives and Records Administration
2012-09-05
continuing
daily
deposited
born digital
440 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2012-09-05
P0b002ee1834ac477
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr05se12
https://www.govinfo.gov/app/details/FR-2012-09-05
https://www.govinfo.gov/content/pkg/FR-2012-09-05/pdf/FR-2012-09-05.pdf
https://www.govinfo.gov/content/pkg/FR-2012-09-05/xml/FR-2012-09-05.xml
fdlp
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DGPO
2012-09-05
2023-04-30
FR-2012-09-05
machine generated
eng
FR
FR-2012-09-05
77
172