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