1.263 A 4 D

Sep 12, 11
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  • For purposes of 1.263A8 through 1.263A15, placed in service has the same meaning as set forth in 1.463(d). (b) Designated property(1) In general. Except as .
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  • 1.263(a)-4(d)(2)(i) requires the capitalization of amounts paid to another party that create, renew, renegotiate or modify an ownership interest in a corporation. .
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  • Jan 17, 2006 – Section 1.263(a)-4 prescribes the extent to which taxpayers must . month rule authorized by § 1.461-4(d)(6)(ii) or the recurring item exception .
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  • May 11, 2005 – See §1.263(a)–1, §1.263(a)–2, and §1.263(a)–4 for rules requiring . . For purposes of this paragraph (d)(3), an amount paid in the form of .
  • May 11, 2005 – See section 263A(d) for an exception for costs paid or incurred in certain farming businesses. See §1.263A–4 for specific rules relating to .
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  • (c) Additional simplified methods for producers. (d) Cross reference. §1.263A–3 Rules Relating to Property Acquired for Resale. (a) Capitalization rules for .
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  • Jan 17, 2006 – Section 1.263(a)-4 prescribes the extent to which taxpayers must . the 31/2 month rule authorized by § 1.461-4(d)(6)(ii) or the recurring item .
  • Jan 10, 2005 – Section 1.263(a)-4 prescribes the extent to which taxpayers must . the 31/2 month rule authorized by § 1.461-4(d)(6)(ii) or the recurring item .
  • Sec. 1.263(a)-4(c) and (d). These costs, once capitalized, are then deducted ratably (amortized) over the lease term. Treas. Reg. Sec. 1.162-11(a); 1.263(a)-4. .
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  • Paragraphs (c) and (d) of this section identify intangibles for which capitalization is . .. See §1.263(a)–5 for the treatment of borrowing costs and the treatment of .
  • Section 263A generally requires taxpayers engaged in a farming business to capitalize certain costs. See sections 263A(d) and 263A(e) and Sec. 1.263A-4 for .
  • Mar 9, 2011 – §1.263A-4(a)(4). Uniform Capitalization Rules for Farming Business – definition of “farming”. 2-3. Treas. Reg. §1.263A-4(d)(4)(ii). Required use .
  • Aug 18, 2011 – 1.263A-3 Rules relating to property acquired for resale. . . (D) Repayments of loans or similar instruments (e.g., a repayment of the principal .
  • Aug 28, 2009 – Sec. 1.263A-4 Rules for property produced in a farming business . (2) A tax shelter, within the meaning of section 6662(d)(2)(C)(iii). .
  • Jun 1, 2011 – The rules for the treatment of costs to acquire or create .
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  • No deduction for depreciation is allowable with respect to goodwill. .
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  • 1.263(a)-2(d)(4)(i). ^ 418 U.S. 1 (1974). ^ This result was codified in IRC § 263A, the uniform capitalization (or UNICAP) rules. ^ Prop. Reg. § 1.263(a)-3(f)(1). .
  • Sep 1, 2011 – See §1.263A–1(b)(11) for an exception in the case of certain .
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  • Feb 26, 2010 – §1.263(a)-4(c) and (d)]; a separate and distinct intangible asset, and; a future benefit, but only if identified by the IRS as an intangible for which .
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