At Last – Relief From the Repair Regulations
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T06:38:46.000 | |
| dc.date.accessioned | 2020-06-29T22:58:05Z | |
| dc.date.available | 2020-06-29T22:58:05Z | |
| dc.date.embargo | 2017-12-20 | |
| dc.date.issued | 2015-02-27 | |
| dc.description.abstract | <p>The long-running saga involving the IRS effort to retake the high ground1 in drawing the line between what is a repair and what must be capitalized2 took an abrupt turn on February 13, 2015, when IRS issued Revenue Procedure 2015-20 which lifted the burden of filing Forms 3115 for most small taxpayers.3 That was welcome news to many practitioners (and taxpayers).</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol26/iss5/1/ | |
| dc.identifier.articleid | 2266 | |
| dc.identifier.contextkey | 11279931 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol26/iss5/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3793 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol26/iss5/1/AgLawDigest_v26n05_01.pdf|||Fri Jan 14 17:51:23 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 | At Last – Relief From the Repair Regulations | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | a0b5aa1a-2e68-48c1-b279-297cc5794890 | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
File
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- AgLawDigest_v26n05_01.pdf
- Size:
- 180.48 KB
- Format:
- Adobe Portable Document Format
- Description: