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- W2274068382 abstract "Professor Johnson argues that proposed Treasury regulation section 1.263-4, on expensing or capitalization of intangibles, unnecessarily destroys precious tax base. The worst abuse sanctioned by the proposals is the accrual of prepayments of unlimited amounts. Johnson foresees multibillion-dollar shelters for accrued prepayments blessed by the proposals. Johnson has 17 other comments and criticisms of the proposals, criticizing, for instance, the rule that treats employees and overhead as not part of cost, the unlawful separate and distinct asset rule, the rule allowing expensing of costs of a successful corporate takeover, and the rule that IRS audits may never capitalize investments under new facts. Johnson offers a guideline, based on sound economics, that investments that are not worthless at year-end may not be expensed." @default.
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- W2274068382 date "2003-05-30" @default.
- W2274068382 modified "2023-09-27" @default.
- W2274068382 title "Destroying Tax Base: The Proposed Indopco Capitalization Regulations" @default.
- W2274068382 hasPublicationYear "2003" @default.
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