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Part III. Administrative, Procedural, and Miscellaneous

SEC. 3. BACKGROUND

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 263A of the Internal Revenue Code generally requires producers of real or tangible personal property and resellers of real or personal property described in § 1221(1) to capitalize the direct costs of such property and certain indirect costs allocable to such property, including ‘‘additional § 263A costs.’’

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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