Journal Issue:
Agricultural Law Digest: Volume 7, Issue 19
Agricultural Law Digest: Volume 7, Issue 19
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Further Waffling on Deducting Environmental Cleanup Costs
(
1996-10-04)
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.
Publication
Cases, Regulations and Statutes
(
1996-10-04)