Journal Issue:
Agricultural Law Digest: Volume 27, Issue 3

No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
( 2016-01-29) Achenbach, Robert ; Iowa State University Digital Repository
Publication
What is Required for a Form 3115 Involving Repairs and Small Purchases?
( 2016-01-29) Harl, Neil ; Iowa State University Digital Repository

The succession of regulations involving repairs from 20061 through 2008 and 2011, all of which were withdrawn, to the final regulations issued in 2013,2 emphasized, to varying degrees, that IRS was favorably inclined toward a “safe harbor” for small taxpayers which was sometimes expressed in terms of a “qualified taxpayer.” The Preamble to the final regulations in the “Explanation of Provisions” referred to a “safe harbor” for small taxpayers.3

Description
Keywords