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TEI comments on tangibles regs, Form 5471, and section 263 transaction costs: also Files Amicus Brief in MeadWestvaco.(Recent Activities)

Issues ranging from the 12-month rule in the tangibles regulations to the revision of an information-reporting form to the unitary business principle captured TEI's attention during the dog days of summer. TEI's new President, Bob McDonough, who took office on August 14, commented that the variety of technical activities demonstrated the breadth and depth of TEI's advocacy efforts.

Tangibles Regulations

Following up on a question raised during TEI's winter liaison meetings with the Treasury Department, TEI in June addressed whether a taxpayer's treatment of an item in its applicable financial statement (AFS) is an appropriate measure for determining whether an ...

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