Further Waffling on Deducting Environmental Cleanup Costs

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T17:27:39.000
dc.date.accessioned 2020-06-29T23:00:19Z
dc.date.available 2020-06-29T23:00:19Z
dc.date.embargo 2017-07-24
dc.date.issued 1996-10-04
dc.description.abstract <p>Although it was generally believed for many years that environmental cleanup costs were currently deductible for federal income tax purposes, the issuance of a series of private letter rulings beginning in 1992 confirmed that the Internal Revenue Service was convinced that INDOPCO, Inc. v. Commissioner required that such expenditures be capitalized and amortized over some time period.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol7/iss19/1/
dc.identifier.articleid 1357
dc.identifier.contextkey 10470170
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol7/iss19/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4116
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol7/iss19/1/AgLawDigest_v07n19_01.pdf|||Fri Jan 14 17:44:38 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 Further Waffling on Deducting Environmental Cleanup Costs
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 9f72e4b1-0182-438b-96e4-3e3a7f22910e
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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