Should cost of goods sold be subject to economic performance?: An article from: The Tax Adviser

by Barry A. Tovig, Karen E. Griffith

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Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1992. The length of the article is 1622 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A discrepancy exists between IRS regulations and decisions of the Tax Court in the matter of expanding the economic performance standards to the costs of goods sold (COGS). IRS regulations requiring economic performance affect all taxpayers using accrual accounting for tax purposes. The Tax Court has consistently ruled against this expansion.

Citation Details
Title: Should cost of goods sold be subject to economic performance?
Author: Barry A. Tovig
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n1 Page: 44-45

Distributed by Thomson Gale

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