9.5 Months K-2 Partial Events Test Limited to 80% IRC 461(h) Sourcing of Sales Economic Performance Burden Rate Method Sec. 174 Sec. 42 More than 80% of states conform $28 million Sec. 448(c) Mixed costs Non-specific identification method Simplified Production Method Addbacks Net Operating Losses 20% of qualified research expenses Rev. Proc. 2000-50 Carried forward for 3 years IRC 473 Internal Use Software Uniform Capitalization Rules Business Non- Component Test Parents IRC 267(a) (1) Amortization period = 7 years Wages paid to employees for any research services 9.5 Months K-2 Partial Events Test Limited to 80% IRC 461(h) Sourcing of Sales Economic Performance Burden Rate Method Sec. 174 Sec. 42 More than 80% of states conform $28 million Sec. 448(c) Mixed costs Non-specific identification method Simplified Production Method Addbacks Net Operating Losses 20% of qualified research expenses Rev. Proc. 2000-50 Carried forward for 3 years IRC 473 Internal Use Software Uniform Capitalization Rules Business Non- Component Test Parents IRC 267(a) (1) Amortization period = 7 years Wages paid to employees for any research services
(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.
9.5 Months
K-2
Partial Events Test
Limited to 80%
IRC 461(h)
Sourcing of Sales
Economic Performance
Burden Rate Method
Sec. 174
Sec. 42
More than 80% of states conform
$28 million
Sec. 448(c)
Mixed costs
Non-specific identification method
Simplified Production Method
Addbacks
Net Operating Losses
20% of qualified research expenses
Rev. Proc. 2000-50
Carried forward for 3 years
IRC 473
Internal Use Software
Uniform Capitalization Rules
Business Non-Component Test
Parents
IRC 267(a)(1)
Amortization period = 7 years
Wages paid to employees for any research services