Part i - internal revenue service

Part i section 263a.-capitalization and inclusion in inventory costs of certain expenses 26 cfr 1.263a-1: uniform capitalization of costs (also: § 1.263a-2)

Internal revenue service memorandum

Section 1382(e)(2) provides that, for... the cooperative's § 263a calculation... pooling cooperatives and irc 199 excel spreadsheet dated 15-may-07. postn-147024-07...

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