taxpayer reg

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• Treasury Regulation 1.183-2 — is a Treasury Regulation in the United States, outlining the taxes owed from income deriving from non business, non investment activity. Expenses relating to for profit activities, such as business and investment activities, are generally tax… …   Wikipedia

• Emergency Economic Stabilization Act of 2008 — This article is about one division of an enacted statute. For the entire statute, see Public Law 110 343. For the enacted rescue program, see Troubled Asset Relief Program. The Emergency Economic Stabilization Act of 2008 (Division A of Pub.L.… …   Wikipedia

• Expenses versus Capital Expenditures — Under United States income tax law, to make a deduction in the current taxable year, a taxpayer must be able to show that a particular cost is a business expense [IRC § 162. Section 212 permits deductions for investment expenses.] (but not an… …   Wikipedia

• Comparison of Cash Method and Accrual Method of accounting — A comparison of the two primary accounting methods (Cash method and Accrual method) used to calculate taxable income for U.S. Federal income taxes. According to the Internal Revenue Code, a taxpayer may compute taxable income under the following… …   Wikipedia

• Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States …   Wikipedia

• Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or …   Wikipedia

• Commissioner v. Idaho Power Co. — Commissioner v. Idaho Power Co. Supreme Court of the United States Argued February 27, 1974 Decided …   Wikipedia

• Repair Allowance Method — The Repair Allowance Method, also known as the Repair Allowance Safe Harbor, is a proposed regulation to the Internal Revenue Service administrative regulations. This optional method of calculating deductions affects individuals and corporate… …   Wikipedia

• Unicap — rules – Internal Revenue Code § 263A Introduction General Rule The “uniform capitalization rules” or UNICAP rules were essentially a codification of the result of case of Commissioner v. Idaho Power Co.The UNICAP rules require a taxpayer to… …   Wikipedia

• Tax attribute — The Internal Revenue Code contains a limited number of specific statutory provisions excluding from income economic benefits that would otherwise constitute gross income under the Code. IRC § 108 constitutes one such exclusion. Section 108… …   Wikipedia