The definition of Internal Revenue Code is amended to include federal regulations adopted after December 31, 2011, if a taxable entity could have applied the regulations to the 2011 federal income tax year.
Source: vitallaw.com
Latest Posts in "United States"
- Update Sales and Use Tax: Tax Base and Taxability Updates Across Various States
- Introduction to U.S. Sales Tax Exemptions
- Nexus and Marketplace: Recent Tax Regulation Updates Across California, Georgia, Hawaii, and Louisiana
- California proposes rules for determining proper allocation of Technology Transfer Agreement values
- US Postpones Tariffs on Pharmaceuticals and Wooden Products
