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Internal Revenue Bulletin 2011-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2011–26, page 608. This document provides notice of a public hearing on proposed regulations (REG–149335–08, 2011–6 I.R.B. 468) relating to the capitalization and allocation of royalties that are incurred only upon the sale of property produced or property acquired for resale (sales-based royalties) and adjusting the cost of merchandise inventory for an allowance, discount, or price rebated based on merchandise sales (sales-based vendor allowances). The regulations modify the simplified production method and the simplified resale method. A public hearing is scheduled for April 13, 2011.

April 4, 2011 2011–14 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-14

Internal Revenue Bulletin 2011-14

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