federal_register: 2018-24545
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-24545 | Allocation of Costs Under the Simplified Methods | Rule | This document contains final regulations on allocating costs to certain property produced or acquired for resale by a taxpayer. These final regulations: Provide rules for the treatment of negative adjustments related to certain costs required to be capitalized to property produced or acquired for resale; provide a new simplified method of accounting for determining the additional costs allocable to property produced or acquired for resale; and redefine how certain types of costs are categorized for purposes of the simplified methods. These final regulations affect taxpayers that are producers or resellers of property that are required to capitalize costs to the property and that elect to allocate costs using a simplified method. | 2018-11-20 | 2018 | 11 | https://www.federalregister.gov/documents/2018/11/20/2018-24545/allocation-of-costs-under-the-simplified-methods | https://www.govinfo.gov/content/pkg/FR-2018-11-20/pdf/2018-24545.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations on allocating costs to certain property produced or acquired for resale by a taxpayer. These final regulations: Provide rules for the treatment of negative adjustments related to certain costs required to be... |