federal_register: 2011-6601
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2011-6601 | Sales-Based Royalties and Vendor Allowances; Hearing | Proposed Rule | This document provides notice of public hearing on a notice of proposed rulemaking relating to the capitalization and allocation of royalties that are incurred only upon the sale of property produced or property acquired for resale (sales-based royalties) and adjusting the cost of merchandise inventory for an allowance, discount, or price rebated based on merchandise sales (sales-based vendor allowances). The regulations modify the simplified production method and the simplified resale method of allocating capitalized costs between ending inventory and cost of goods sold. The regulations affect taxpayers that incur capitalizable sales-based royalties and earn sales-based vendor allowances. | 2011-03-22 | 2011 | 3 | https://www.federalregister.gov/documents/2011/03/22/2011-6601/sales-based-royalties-and-vendor-allowances-hearing | https://www.govinfo.gov/content/pkg/FR-2011-03-22/pdf/2011-6601.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document provides notice of public hearing on a notice of proposed rulemaking relating to the capitalization and allocation of royalties that are incurred only upon the sale of property produced or property acquired for resale (sales-based... | 1545-BI57 |