October 2013 issue

Accounting Methods Spotlight
In this month’s Accounting Methods Spotlight our readers receive a summary of government officials’ comments at the recent ABA Section of Taxation meeting, as well as a further discussion of the recently released final tangible property ‘repair’ regulations.   This month's issue also discusses a recent field attorney advice on the amortization of certain contracts for personal services.  Finally, this month's issue takes a look at a court decision which examines a UNICAP adjustment under section 263A and whether certain costs incurred by a home builder are capitalizable or deductible.


Accounting Methods Spotlight archive