Amortization period = 7 years 20% of qualified research expenses Sec. 174 Carried forward for 3 years Mixed costs K-2 Net Operating Losses More than 80% of states conform Partial Events Test Rev. Proc. 2000-50 Limited to 80% Sourcing of Sales Economic Performance Business Non- Component Test Burden Rate Method Internal Use Software Parents IRC 461(h) IRC 473 Addbacks Sec. 42 Sec. 448(c) IRC 267(a) (1) 9.5 Months $28 million Non-specific identification method Wages paid to employees for any research services Uniform Capitalization Rules Simplified Production Method Amortization period = 7 years 20% of qualified research expenses Sec. 174 Carried forward for 3 years Mixed costs K-2 Net Operating Losses More than 80% of states conform Partial Events Test Rev. Proc. 2000-50 Limited to 80% Sourcing of Sales Economic Performance Business Non- Component Test Burden Rate Method Internal Use Software Parents IRC 461(h) IRC 473 Addbacks Sec. 42 Sec. 448(c) IRC 267(a) (1) 9.5 Months $28 million Non-specific identification method Wages paid to employees for any research services Uniform Capitalization Rules Simplified Production Method
(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.
Amortization period = 7 years
20% of qualified research expenses
Sec. 174
Carried forward for 3 years
Mixed costs
K-2
Net Operating Losses
More than 80% of states conform
Partial Events Test
Rev. Proc. 2000-50
Limited to 80%
Sourcing of Sales
Economic Performance
Business Non-Component Test
Burden Rate Method
Internal Use Software
Parents
IRC 461(h)
IRC 473
Addbacks
Sec. 42
Sec. 448(c)
IRC 267(a)(1)
9.5 Months
$28 million
Non-specific identification method
Wages paid to employees for any research services
Uniform Capitalization Rules
Simplified Production Method