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Important developments during the year: Tax accounting

American Bar Association Section of Taxation Committee on Tax Accounting (2003)

Presents information regulations dealing with tax accounting in the United States. Amendments to regulations adopted by the U.S. Department of the Treasury; Capitalization of intangibles; Court cases and rulings.

Important developments during the year: Tax accounting

American Bar Association Section of Taxation Committee on Tax Accounting (2005)

The article briefly reports on various newly introduced regulatory laws and legislation related to tax accounting in the U.S. A new section 199, titled "Deduction Relating to Income Attributable to Domestic Production ...