§1008
15 cases·15 cited
Statute Text — 26 U.S.C. §1008
Statute text not available for this section.
15 Citing Cases
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione
a general overhead estimate as well as Ms. de la Rionda's estimates regarding employee time and related costs. Section 263A puts into COGS only expenses otherwise deductible. See Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1008(b)(1), 102 Stat. at 3437 ("Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph."). Here, the expenses petitione