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Section 280e

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Internal Revenue Service Memorandum

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, Internal revenue service, Internal, Revenue, 280e

DEPARTMENT OF TAXATION ANNOUNCEMENT …

DEPARTMENT OF TAXATION ANNOUNCEMENT …

files.hawaii.gov

Department of Taxation Announcement No. 2016-07 July 26, 2016 Page 2 of 7 Act 33 updates section 235-2.3(a), Hawaii Revised Statutes (HRS), to conform to the

  Department, Section, Taxation, Department of taxation

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Internal Revenue Service, 280E, Department of Taxation, Section