SECTION 4. UNIFORM

Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States

CAPITALIZATION (§ 263A) . . . . . . . 97

.01 Accrual of interest on nonper-

.01 Certain uniform capitalization

forming loans . . . . . . . . . . . . .118 (1) Description of change

and scope . . . . . . . . . . . . . .118 (2) Section 481(a)

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▸Contents — Internal Revenue Bulletin 1999-52

Internal Revenue Bulletin 1999-52

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