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federal_register: 2018-22025

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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
2018-22025 Removal of Regulations on Advance Payments for Goods and Long-Term Contracts Proposed Rule This notice of proposed rulemaking proposes to streamline IRS regulations by removing regulations that are no longer necessary after the enactment of recent tax legislation. Specifically, these regulations would remove existing regulations regarding advance payments for goods and long-term contracts. The regulations would affect accrual method taxpayers who receive advance payments for goods, including those for inventoriable goods. 2018-10-15 2018 10 https://www.federalregister.gov/documents/2018/10/15/2018-22025/removal-of-regulations-on-advance-payments-for-goods-and-long-term-contracts https://www.govinfo.gov/content/pkg/FR-2018-10-15/pdf/2018-22025.pdf Treasury Department; Internal Revenue Service 497,254 This notice of proposed rulemaking proposes to streamline IRS regulations by removing regulations that are no longer necessary after the enactment of recent tax legislation. Specifically, these regulations would remove existing regulations regarding...  

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