federal_register: 2019-14947

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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
2019-14947 Regulations Regarding Advance Payments for Goods and Long-Term Contracts Rule This document contains final regulations that streamline IRS regulations by removing regulations that are no longer necessary after the enactment of recent tax legislation. Specifically, these final regulations remove existing regulations regarding advance payments for goods and long-term contracts. These final regulations affect accrual method taxpayers who receive advance payments for goods, including those for inventoriable goods. 2019-07-15 2019 7 https://www.federalregister.gov/documents/2019/07/15/2019-14947/regulations-regarding-advance-payments-for-goods-and-long-term-contracts https://www.govinfo.gov/content/pkg/FR-2019-07-15/pdf/2019-14947.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that streamline IRS regulations by removing regulations that are no longer necessary after the enactment of recent tax legislation. Specifically, these final regulations remove existing regulations regarding... 1545-BO66

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