PDF O Novo IRC

O Novo IRC

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Created Date: 4 3 2012 3:18:45 PM

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Internal Revenue Code Section 179B Deduction for Capital

26 U.S. Code § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (a) ALLOWANCE OF DEDUCTIO N In the case of a small business refiner (as defined in section 45H(c)(1)) which elects the

Internal Revenue Code Section Section 448 Limitation on

26 U.S. Code § 448 Limitation on use of cash method of accounting (a) GENERAL RULE Except as otherwise provided in this section, in the case of a— (1) C corporation, (2) partnership which has a C corporation as a partner, or (3) tax shelter, taxable income shall not be computed under the cash receipts and disbursements method

PART 2: TRAINING GUIDE

Accountable Practice intervention, please contact the IRC Women’s Protection and Empowerment Technical Unit at wpe@rescue.org. The contents of this publication are based on three years of programming and research in West Africa that was generously supported by the NoVo Foundation and Irish Aid.