Internal revenue code section 280e

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Internal Revenue Service Memorandum

www.irs.gov

POSTS-125750-13 4 Four years after enacting §280E, Congress enacted the Tax Reform Act of 1986, which added the uniformcapitalization rules of §263A to the Code.

Services, Code, Internal revenue service, Internal, Revenue, 280e

Internal Revenue Service memorandum

www.irs.gov

Office of Chief Counsel Internal Revenue Service memorandum Number: 201531016 Release Date: 7/31/2015 CC:ITA:B02 PRENO-109562-15 UILC: 164.12-00, 280E.00-00

Services, Internal revenue service, Internal, Revenue, 280e

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Internal Revenue Service, 280E, Code