Applying the Averaging Conventions

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-19T00:32:10.000
dc.date.accessioned	2020-06-29T22:53:02Z
dc.date.available	2020-06-29T22:53:02Z
dc.date.embargo	2017-10-27
dc.date.issued	2001-12-07
dc.description.abstract	<p>Two recently published Notices have focused attention on the application of the mid-year and mid-month conventions to depreciable property. Notice 2001-70 and Notice 2001-74 have provided a one-time break for property placed in service during the fourth quarter of 2001.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss24/1/
dc.identifier.articleid	1611
dc.identifier.contextkey	10964123
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol12/iss24/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3043
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss24/1/AgLawDigest_v12n24_01.pdf\|\|\|Fri Jan 14 17:49:24 UTC 2022
dc.subject.disciplines	Agricultural and Resource Economics
dc.subject.disciplines	Agricultural Economics
dc.subject.disciplines	Agriculture Law
dc.subject.disciplines	Public Economics
dc.title	Applying the Averaging Conventions
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	5c4ebaeb-7021-4c73-a45e-d89829a45a0d
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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