federal_register: 2012-21743

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-21743 Allocation of Costs Under the Simplified Methods Proposed Rule This document contains proposed regulations on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale. The proposed regulations affect taxpayers that are producers or resellers of property that are required to capitalize certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional costs. 2012-09-05 2012 9 https://www.federalregister.gov/documents/2012/09/05/2012-21743/allocation-of-costs-under-the-simplified-methods https://www.govinfo.gov/content/pkg/FR-2012-09-05/pdf/2012-21743.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations on allocating costs to certain property produced by the taxpayer or acquired by the taxpayer for resale. The proposed regulations affect taxpayers that are producers or resellers of property that are required...  

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