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
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