Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5); Correction

tax-irs · IRS · Rule · Published 2003-11-28 · Effective 2003-09-04 · 68 FR 66707

Document

Document number: 03-29727
Federal Register citation: 68 FR 66707
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-11-28
Effective date: 2003-09-04
Treasury docket: TD 9090

Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations to providing guidance regarding the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown