Internal Revenue Bulletin: 2011-6 |
February 7, 2011 |
Table of Contents
- REG-149335-08
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Capitalization and Allocation of Sales-Based Royalties Under Section 263A
- Section 471 Inventory Rules Related to Sales-Based Vendor Allowances
- Explanation of Provisions
- 1. Capitalization and Allocation of Sales-Based Royalties Under Section 263A
- 2. Sales-Based Vendor Allowances
- 3. Adjusting the Cost of Goods Sold and Goods in Ending Inventory
- Effective/Applicability Date
- Special Analyses
- Comments and Requests for a Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
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