26 CFR 601.204: Changes in accounting periods and in methods of
2015-14 for the year of change beginning [Insert the date] and that is reclassified from [Insert
TD 2015/14
1 juil. 2015 TD 2015/14. Taxation Determination. Income tax: what are the reasonable travel and overtime meal allowance expense amounts for.
Untitled
La réintégration n'a pas lieu lorsque la plus value bénéficie d'une exonération en vertu de la législation fiscale en vigueur.
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Section 1274.--Determination of Issue Price in the Case of Certain
2015-14. This revenue ruling provides various prescribed rates for federal income tax purposes for June 2015 (the current month). Table 1 contains.
Road-map for the Clarification of Past and Present Outstanding
GOV/INF/2015/14. Date: 14 July 2015. Original: English. For official use only. Road-map for the Clarification of Past and. Present Outstanding Issues
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9 févr. 2016 ANSSI-CC-2015/14-M02. TPM 1.2. Hardware version FB5C85D ou FB5C85E. Firmware version 5.81.1.0. Certificat de référence : ANSSI-CC-2015/14.
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7 janv. 2015 BESCHLUSS (EU) 2015/14 DER KOMMISSION vom 5. Januar 2015 zur Änderung des Beschlusses 2012/88/EU über die Technische Spezifikation für die ...
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8 sept. 2015 ERC(2015)14. 2. I. Introduction. 1. En adoptant la Résolution sur les partenariats au sein des organes de l'OCDE.
26 CFR 601204: Changes in accounting periods and in methods
Rev Proc 2015-14 LIST OF AUTOMATIC CHANGES 8 SECTION 1 GROSS INCOME (§ 61) 8 01 Up-front Payments for Network Upgrades received by Utilities 8
26 CFR 601.204: Changes in accounting periods and in methods of accounting.
(Also Part I, §§ 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 194, 197,263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 460, 461, 467, 471, 472, 475,
481, 585, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281,
1363, 1400I, 1400L, 1400N; 1.61
-1, 1.61-4, 1.61-8, 1.77-1, 1.77-2, 1.118-2, 1.162-1, 1.162 -3, 1.162-4, 1.162-11, 1.162-12, 1.166-1, 1.166-2, 1.166-4, 1.167(a)-2, 1.167(a)-3(b), 1.167(a)-4, 1.167(a)-7, 1.167(a)-8, 1.167(a)-11, 1.167(a)-14, 1.167(e)-1, 1.168(d)-
1, 1.168(i)-1, 1.168(i)-4, 1.168(i)-6, 1.168(i)-7, 1.168(i)-8, 1.168(k)-1, 1.171-4, 1.174-1,
1.174 -3, 1.174-4, 1.179-5, 1.194-1, 1.197-2, 1.263(a)-1, 1.263(a)-2, 1.263(a)-3,1.263(a)-4, 1.263(a)-
5, 1.263A-1, 1.263A-2, 1.263A-3, 1.263A-4, 1.263A-7, 1.267(a)-1,
1.280F-6, 1.404(b)-1T, 1.446-1, 1.446-1T, 1.446-2, 1.446-5, 1.446-6, 1.448-1T, 1.448-2,
1.451 -1, 1.451-5, 1.454-1, 1.455-6, 1.460-1, 1.460-4, 1.461-1, 1.461-4, 1.461-5, 1.467-1, 1.471
-1, 1.471-2, 1.471-3, 1.471-4, 1.471-5, 1.471-8, 1.472-1, 1.472-2, 1.472-6, 1.472 -8, 1.481-1, 1.481-4, 1.832-4, 1.832-5, 1.860A-6, 1.861-18, 1.985-5, 1.985-8,1.1016
-3, 1.1245-3, 1.1272-1, 1.1273-1, 1.1273-2, 1.1363-2, 1.1374-4, 1.1400L(b)-1.)Rev. Proc. 2015
-14LIST OF AUTOMATIC CHANGES .................................................................................. 8
SECTION 1. GROSS INCOME (§ 61) ............................................................................. 8
.01 Up -front Payments for Network Upgrades received by Utilities ............................. 8 .02 Reserved............................................................................................................... 9
SECTION 2. COMMODITY CREDIT LOANS (§ 77) ....................................................... 9
.01 Treating amounts received as loans ...................................................................... 9 .02 Reserved ............................................................................................................... 9
SE CTION 3. TRADE OR BUSINESS EXPENSES (§ 162) ............................................. 9.01 Advances made by a lawyer on behalf of clients ................................................... 9
.02 ISO 9000 Costs ................................................................................................... 10
.03 Restaurant or tavern smallwares packages ......................................................... 11
.04 Timber grower fertilization costs .......................................................................... 11
.05 Materials and supplies ......................................................................................... 12
.06 Repair and maintenance costs ............................................................................ 12
.07 Wireline network asset maintenance allowance and units of property methods of accounting under Rev. Proc. 2011 -27 ....................................................................... 12 .08 Wireless network asset maintenance allowance and units of property methods ofaccounting under Rev. Proc. 2011-28 ....................................................................... 12
.09 Method of accounting under Rev. Proc. 2011-43 for taxpayers in the business oftransporting, delivering, or selling electricity .............................................................. 13
.10 Reserved............................................................................................................. 14
.11 Reserved ............................................................................................................. 14
.12 Reserved ............................................................................................................. 14
-2-.13 Reserved ............................................................................................................. 14
.14 Reserved............................................................................................................. 14
.15 Reserved............................................................................................................. 14
.16 Reserved ............................................................................................................. 14
.17 Reserved ............................................................................................................. 14
.18 Reserved ............................................................................................................. 14
.19 Reserved ............................................................................................................. 14
.20 Method of accounting under Rev. Proc. 2013 -24 for taxpayers in the business ofgenerating steam or electric power. ........................................................................... 15
.21 Cable network asset capitalization methods of accounting under Rev. Proc. 2015-12 ............................................................................................................................... 16
SECTION 4. BAD DEBTS (§ 166) ................................................................................. 18
.01 Change from reserve method to specific charge-off method ............................... 18 .02 Conformity election by bank after previous election automatically revoked ......... 18 SECTION 5. INTEREST EXPENSE (§ 163) AND AMORTIZABLE BOND PREMIUM(§ 171) ........................................................................................................................... 19
.01 Revocation of §171(c) election ........................................................................... 20
.02 Change to comply with § 163(e)(3) ...................................................................... 21 SECTION 6. DEPRECIATION OR AMORTIZATION (§ 56(a)(1), 56(g)(4)(A), 167, 168,197, 280F(a), 1400I, 1400L, or 1400N(d), OR FORMER §
168) ................................... 22
.01 Impermissible to permissible method of accounting for depreciation oramortization ............................................................................................................... 22
.02 Permissible to permissible method of accounting for depreciation ...................... 39.03 Sale, lease, or financing transactions .................................................................. 46
.04 Reserved............................................................................................................. 48
.05 Reserved ............................................................................................................. 48
.06 Reserved............................................................................................................. 48
.07 Reserved............................................................................................................. 48
.08 Depreciation of cable TV fiber optics ................................................................... 48
.09 Change in general asset account treatment due to a change in the use of MACRSproperty ..................................................................................................................... 50
.10 Change in method of accounting for depreciation due to a change in the use ofMACRS property........................................................................................................ 52
.11 Depreciation of qualified non -personal use vans and light trucks ........................ 53 .12 Reserved............................................................................................................. 54
.13 Reserved............................................................................................................. 55
.14 Reserved............................................................................................................. 55
.15 Reserved............................................................................................................. 55
.16 Reserved............................................................................................................. 55
.17 Impermissible to permissible method of accounting for depreciation or amortization for disposed depreciable or amortizable property ................................. 55 .18 Reserved............................................................................................................. 59
.19 Reserved............................................................................................................. 59
.20 Reserved............................................................................................................. 59
.21 Reserved............................................................................................................. 59
.22 Reserved............................................................................................................. 59
-3-.23 Tenant construction allowances........................................................................... 59
.24 Reserved............................................................................................................. 63
.25 Reserved............................................................................................................. 63
.26 Safe harbor method of accounting for determining the depreciation of certain tangible assets used by wireless telecommunications carriers under Rev. Proc. 201122 ............................................................................................................................... 63
.27 Depreciation of leasehold improvements (§§ 167, 168, and 197; § 1.167(a)-4T) 64 .28 Permissible to permissible method of accounting for depreciation of MACRS property (§168; §§1.168(i)-1T, 1.168(i)-7T, and 1.168(i)-8T, Prop. Reg. §§1.168(i)-1,
1.168(i)-7, and 1.168(i)-8) .......................................................................................... 67
.29 Disposition of a building or structural component (§ 168; § 1.168(i)-8T, and Prop.Reg. § 1.168(i)-8)....................................................................................................... 80
.30 Dispositions of tangible depreciable assets (other than a building or its structural components) (§168; § 1.168(i)-8T and Prop. Reg. § 1.168(i)-8). .............................. 90
.31 Dispositions of tangible depreciable assets in a general asset account(§ 168(i)(4); § 1.168(i)-1T and Prop. Reg. § 1.168(i)-1) ............................................. 99
.32 General asset account elections (§ 168(i)(4); § 1.168(i)-1; §1.168(i)-1T, and Prop.Reg. § 1.168(i)-1)..................................................................................................... 107
.33 Late partial disposition election (§168; § 1.168(i)-8 and Prop. Reg. § 1.168(i)-8).
. 114 .34 Revocation of a general asset account election (§ 168; § 1.168(i)-1, § 1.168(i)-1T and Prop. Reg. §1.168(i)-1) .................................................................................... 121
.35 Partial dispositions of tangible depreciable assets to which the IRS's adjustment pertains (§168; § 1.168(i)-8 and Prop. Reg. § 1.168(i)-8) ....................................... 130
.36 Depreciation of leasehold improvements (§§167, 168, and 197; § 1.167(a)-4) 133
.37 Permissible to permissible method of accounting for depreciation of MACRS property (§168; §§ 1.168(i)-1, 1.168(i)-7, and 1.168(i)-8) ....................................... 136
.38 Disposition of a building or structural component (§ 168; § 1.168(i)-8) .............. 147 .39 Dispositions of tangible depreciable assets (other than a building or its structural components) (§168; § 1.168(i)-8) ........................................................................... 157
.40 Dispositions of tangible depreciable assets in a general asset account(§ 168(i)(4); § 1.168(i)-1) ......................................................................................... 166
.41 SUMMARY OF CERTAIN CHANGES IN METHODS OF ACCOUNTING RELATED TO DISPOSITIONS OF MACRS PROPERTY ....................................... 174 .42 Depreciation of fiber optic transfer node and fiber optic cab le used by a cable system operator (§§167 and 168) ........................................................................... 181
SECTION 7. RESEARCH AND EXPERIMENTAL EXPENDITURES (§ 174) ............. 182 .01 Change s to a different method or different amortization period ......................... 182 .02 Reserved........................................................................................................... 186
SECTION 8. ELECTIVE EXPENSING PROVISIONS (§ 179D) .................................. 186 .01 Reserved........................................................................................................... 186
.02 Reserved........................................................................................................... 186
.03 Reserved........................................................................................................... 186
.04 Deduction for Energy Efficient Commercial Buildings (§179D) ......................... 186
SECTION 9. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, and 197) .... 188.01 Computer software expenditures ....................................................................... 188
-4- .02 Reserved........................................................................................................... 189
SECTION 10. CAPITAL EXPENDITURES (§ 263) ..................................................... 189
.01 Package design costs ........................................................................................ 189
.02 Line pack gas or cushion gas ............................................................................ 190
.03 Removal costs ................................................................................................... 191
.04 Distributor commissions ..................................................................................... 192
.05 Intangibles ......................................................................................................... 193
.06 Rotable spare parts safe harbor method. .......................................................... 194
.07 Repairable and reusable spare parts ................................................................. 194
.08 Reserved ........................................................................................................... 199
.09 Reserved ........................................................................................................... 199
.10 Reserved ........................................................................................................... 199
.11 Tangible property ............................................................................................... 199
.12 Railroad track structure expenditures ................................................................ 211
SECTION 11. UNIFORM CAPITALIZATION (UNICAP) METHODS (§ 263A) ............ 211 .01 Certain uniform capitalization (UNICAP) methods used by resellers and reseller-producers ................................................................................................................. 211
.02 Certain uniform capitalization (UNICAP) methods used by producers and reseller-producers ................................................................................................................. 220
.03 Reserved........................................................................................................... 222
.04 Impact fees ........................................................................................................ 222
.05 Change to capitalizing environmental remediation costs under §263A ............. 222
.06 Change in allocating environmental remediation costs under §quotesdbs_dbs46.pdfusesText_46[PDF] 2015-54
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