ACCOUNTING - Proposed Regulations limit taxpayers' use of the historic absorption ratio method
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|Authors:||Conjura, Carol ; Gibbs, Paul K.|
The journal of taxation : a national journal of current news and comment for professional tax men. - New York, NY : Thomson Reuters, WG & L, ISSN 0022-4863, ZDB-ID 7021136. - 1999, p. 138-141
Conjura, Carol, (1999)
Taxes - New Tax Incentives Benefit U.S. Production Activity - Section 199 of the American Jobs Creation Act of 2004 is referred to as a "manufacturing deduction," but that's not strictly the case. Also, it provides an annual, recurring benefit.
Conjura, Carol, (2005)
Culp, David, (2001)
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