SECTION 3. CAPITAL
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
EXPENDITURES (§ 263) . . . . . . . . . 95
SECTION 1A. AMORTIZABLE BOND PREMIUM (§ 171) . . . . . . . . . . . . . . . 65
.01 Package design costs . . . . . . . .95
(1) Description of change
consumer loans — Rule of 78s method . . . . . . . . .115 (1) Description of change
and scope . . . . . . . . . . . . . .115 (2) Background . . . . . . . . . . . . .116 (3) Manner of making
the change . . . . . . . . . . . . .117
.01 Revocation of
§ 171(c) election . . . . . . . . . . .65 (1) Description of
change and scope . . . . . . . . .65 (2) Revocation of election . . . . .66 (3) Manner of making
and scope . . . . . . . . . . . . . . .95 (2) Additional requirements . . . .96 .02 Line pack gas; cushion gas. . . .96
(1) Description of change
and scope . . . . . . . . . . . . . . .96 (2) Additional requirements . . . .97
SECTION 5A. TAXABLE YEAR OF INCLUSION (§ 451) . . . . . . . . . . . . . 118
the change . . . . . . . . . . . . . .66 (4) Additional requirements . . . .66 (5) Audit protection . . . . . . . . . .67 .02 Reserved . . . . . . . . . . . . . . . . .67
(UNICAP) methods used by small resellers, formerly small resellers, and reseller-producers . . . . . . .97 (1) Description of change
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