Accounting for long-term contract--Internal Revenue Service. Notice of proposed rulemaking.

  • Published 1983 in Federal register

Abstract

This document contains proposed amendments to regulations under sections 446, 451 and 471 of the Internal Revenue Code relating to accounting for long-term contracts. The proposed amendments would conform the regulations to section 229 of the Tax Equity and Fiscal Responsibility Act of 1982 and would affect taxpayers who have long-term contracts whether or… (More)

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