bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is

SECTION 2. DEPRECIATION OR

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

AMORTIZATION (§ 167, 168, OR 197). . . . . . . . . . . . . . . . . . . . . . . . 30

account . . . . . . . . . . . . . . . . . . 39 .04 Timing of incurring liabilities for

payroll taxes . . . . . . . . . . . . . . 39 (1) Description of change and scope . . . . . . . . . . . . . . . . . . . . 39 (2) Recurring item exception . . 39 (3) Amounts taken into account . . . . . . . . . . . . . . . . . . 39

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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