Long-term contract simplified marginal impact method for calculating interest under the look-back provision

Authors :: Leibowitz, Sidney W.
Source :: The CPA Journal. November 1990, Vol. 60 Issue 11, p68, 2 p.
Publication Year :: 1990
Abstract: LONG-TERM CONTRACT SIMPLIFIED MARGINAL IMPACT METHOD FOR CALCULATING INTEREST UNDER THE LOOK-BACK PROVISION In June, the IRS issued Prop. Reg. 1.460-6 relating to the look-back method for long-term contracts. The [...]

Subjects :: United States. Internal Revenue Service -- Laws, regulations and rules -- Accounting and auditing
Accounting -- Methods -- Laws, regulations and rules
Interest -- Taxation -- Methods -- Laws, regulations and rules
Contracts -- Accounting and auditing -- Laws, regulations and rules -- Methods
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Government regulation
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Accounting and auditing
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