Reserved
| Currency | Current through May 31, 2023 |
| Citation | 26 C.F.R. §1.998-1.1000 |
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The historic absorption ratio method and TAM 9810003 - will good tax policy be turned bad?
- United States
- The Tax Adviser Vol. 29 No. 11, November 1998
- November 1, 1998
...rules, is not subject to the reasonableness standard required of other uniform capitalization allocation methods. According to the IRS 1998 Priorities for Tax Regulations and Other Administrative Guidance, the Service's 1998 Business Plan includes reconsidering the HAR method in light of th......