JournalofAccountancy

Proposed regs. issued on allocating Sec. 263A costs under simplified methods

The IRS issued proposed regulations that affect taxpayers who produce or resell property and allocate costs under the simplified production method or simplified resale method (REG-126770-06). The ...
Medscape

Simplified Hypertension Screening Methods Can Be Trustworthy

This article was originally published in Spanish on Medscape. BUENOS AIRES, Argentina — Simplified methods for measuring blood pressure that are based on two or even one single measurement instead of ...
Investopedia

Home Office Expense: Meaning, Calculation, Examples

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She ...
Investopedia

Appraisal Method of Depreciation: What it Means, How it Works

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Investopedia / Sydney Burns The ...
JournalofAccountancy

UNICAP rules on negative adjustments finalized

The IRS on Monday issued final regulations (T.D. 9843) that amend the uniform capitalization (UNICAP) rules under Sec. 263A. The IRS also updated the procedures by which taxpayers can get automatic ...