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SECTION 1. GROSS INCOME (§ 61) SECTION 2. COMMODITY …
.14 Interest capitalization ..... 209 .15 Change to not apply § 263A to replanting costs for lost or damaged citrus plants ... SPECIAL RULES FOR LONG-TERM CONTRACTS (§ 460)..... 324.01 Small business taxpayer exceptions from requirement to account for certain long- term contracts under § 460 or to capitalize costs under § 263A for certain ...
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2017 ANNUAL REPORT - Internal Revenue Service
www.irs.govI am excited to share the FY 2017 IRS Criminal Investigation Annual Report. The report gives us an opportunity to reflect on the many successes we have had as
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