The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.In general, the recovery allowance provided by section 168 and this section shall be considered as accruing ratably ... in service or disposed of. (2) Example. a The provisions of this sub- paragraph are illustrated by the following example: ... For rules relating to the recognition of gain or loss on dispositions, see As1.1 68-6.
|Title||:||Income Tax Regulations: Winter 2009 Edition (Six Volume Set)|
|Author||:||Cch Tax Law Editors|
|Publisher||:||CCH - 2008-12-01|