Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004.
From: Tax Executive
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Date: 9/1/2004
On September 17, 2004, Tax Executives Institute submitted the following comments to the U.S. Department of the Treasury and the Internal Revenue Service on the adoption of an alternative tax book value (TBV) method for depreciation expense for purposes of the allocation and apportionment of expenses under section 861 of the Internal Revenue Code. The comments were prepared under the aegis of TEI's International Tax Committee whose chair is John J. Herson of Neenah Paper Inc.
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