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26 CFR Part 1
[REG-125626-01]
RIN 1545-BA25
hearing.
numbers).
SUPPLEMENTARY INFORMATION:
Background
This document contains proposed amendments to the Income Tax
the Commissioner.
1997-2 C.B. 35), the IRS and Treasury Department modified the
comments.
Explanation of Provisions
Commentators expressed concern that if taxpayers are
able to both increase and decrease the unit prices to reflect all
harbor unit prices should be based on and how often those safe
depreciation.
Effective Date
6
Register.
Special Analyses
It has been determined that this notice of proposed
small business.
copies) that are submitted timely to the IRS. The IRS and
and copying.
this preamble.
Drafting Information
The principal author of these proposed regulations is A.
Tax and Accounting). However, other personnel from the IRS and
follows:
paragraph (f) apply to taxable years ending after the date that
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