U.S. Tax Cases, Volum 92,Utgave 1Commerce Clearing House, 1992 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Side 83-124
... costs incurred to develop computer software : For the purpose of this Revenue Procedure , " computer software " includes all programs or routines used to cause a computer to perform a desired task or set of tasks , and the docu ...
... costs incurred to develop computer software : For the purpose of this Revenue Procedure , " computer software " includes all programs or routines used to cause a computer to perform a desired task or set of tasks , and the docu ...
Side 83-370
... costs may not be attributed to Shell's producing properties which generate depletion deductions and windfall profit tax liability , because these costs are not incurred to explore a specific property . From this premise , it con- cluded ...
... costs may not be attributed to Shell's producing properties which generate depletion deductions and windfall profit tax liability , because these costs are not incurred to explore a specific property . From this premise , it con- cluded ...
Side 83-371
... costs . We agree with Shell's interpretation of sentence [ 5 ] . The language of the regulation gives no support to the creation of a third cost center . Sentence [ 4 ] of the regulation provides for the allocation of joint overhead costs ...
... costs . We agree with Shell's interpretation of sentence [ 5 ] . The language of the regulation gives no support to the creation of a third cost center . Sentence [ 4 ] of the regulation provides for the allocation of joint overhead costs ...
Innhold
Boyd Joyce W DCDC | 83-5 |
Publix Supermarkets Inc ClsCt | 83-6 |
Karmazin Jay J DCLa | 83-7 |
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