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26 CFR § 1.461-5 - Recurring item exception. | Electronic Code of
https://www.law.cornell.edu/cfr/text/26/1.461-5
WebThe recurring item exception is a method of accounting that must be consistently applied with respect to a type of item, or for all items, from one taxable year to …
DA: 97 PA: 18 MOZ Rank: 18
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Recurring-Item Exception: Can Economic Performance Be Acceler…
https://www.thetaxadviser.com/issues/2012/jun/clinic-story-08.html
WebDec 13, 2011 · The recurring-item exception of Sec. 461(h) and Regs. Sec. 1.461-5 provides an exception to the general rules of economic …
DA: 1 PA: 20 MOZ Rank: 49
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Publication 538 (01/2022), Accounting Periods and Methods
https://www.irs.gov/publications/p538
WebException for recurring items. An exception to the economic performance rule allows certain recurring items to be treated as incurred during the tax year …
DA: 64 PA: 25 MOZ Rank: 9
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Recurring-Item Exception Clarified - The Tax Adviser
https://www.thetaxadviser.com/news/2011/dec/20111213.html
WebDec 13, 2011 · Recurring-Item Exception Clarified. December 12, 2011. The IRS issued a revenue ruling on December 13 to clarify the application of the all …
DA: 50 PA: 50 MOZ Rank: 13
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INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL A…
https://www.irs.gov/pub/irs-wd/202121010.pdf
WebMay 28, 2021 · Section 1.461-5(b)(1) provides a recurring item exception to the general rule of economic performance. Under the recurring item exception, a …
DA: 17 PA: 79 MOZ Rank: 59
