Search results with tag "Basis of assets"

Basis of Assets - IRS tax forms

Uniform capitalization rules. Beginning in 2018, small businesses are not subject to the uniform capitalization rules if the average an-nual gross receipts are $25 million or less for the 3 preceding tax years and the business isn't a tax shelter. See Uniform Capitalization Rules, later. Like-kind exchanges. Beginning after De-

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