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- W2270253362 abstract "In this report, Mr. Nolan examines the method of accounting sanctioned in Rev. Proc. 2000-22 for small merchants and manufacturers and concludes that it violates the code and regulations and might be unconstitutional. The views expressed in this article are solely those of the author. They do not represent the views of the IRS." @default.
- W2270253362 created "2016-06-24" @default.
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- W2270253362 date "2002-04-05" @default.
- W2270253362 modified "2023-09-23" @default.
- W2270253362 title "The Rev. Proc. That Ate Cleveland" @default.
- W2270253362 hasPublicationYear "2002" @default.
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