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NonaccruaI-Experience Book Safe-Harbor Method.
- Source :
- Tax Adviser; Jun2012, Vol. 43 Issue 6, p372-375, 3p
- Publication Year :
- 2012
-
Abstract
- The article focuses on nonaccrual-experience (NAE) in safe harbor method qualifications. Topics include the classification of uncollectible revenue, the gross receipts test, and the penalties in place for compliance failures. Information is provided on qualified service and annual receivable determinations.
- Subjects :
- TAX planning
SAFE harbor
INTERNAL revenue law
UNITED States tax laws
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 43
- Issue :
- 6
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 79169082