| Autor: |
DEROSA, CHRIS, SMITH, ANDREW |
| Předmět: |
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| Zdroj: |
New Hampshire Business Review. 6/13/2014, Vol. 36 Issue 12, p26-26. 1/2p. |
| Abstrakt: |
The article offers information regarding the Tangible Property Regulations or the Form 3115 issued by the U.S. Internal Revenue Services (IRS) on September 2013. It mentions that the final regulation featured several changes that addresses if certain costs should be depreciated or capitalized instead of spending in the upcoming year. It features several safe harbor rules for annual elections of IRS such as routine maintenance, small taxpayers, and expense items. |
| Databáze: |
Regional Business News |
| Externí odkaz: |
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