Amortizationperiod = 7years20% ofqualifiedresearchexpensesSec.174Carriedforwardfor 3yearsMixedcostsK-2NetOperatingLossesMore than80% ofstatesconformPartialEventsTestRev.Proc.2000-50Limitedto 80%Sourcingof SalesEconomicPerformanceBusinessNon-ComponentTestBurdenRateMethodInternalUseSoftwareParentsIRC461(h)IRC473AddbacksSec.42Sec.448(c)IRC267(a)(1)9.5Months$28millionNon-specificidentificationmethodWages paidto employeesfor anyresearchservicesUniformCapitalizationRulesSimplifiedProductionMethodAmortizationperiod = 7years20% ofqualifiedresearchexpensesSec.174Carriedforwardfor 3yearsMixedcostsK-2NetOperatingLossesMore than80% ofstatesconformPartialEventsTestRev.Proc.2000-50Limitedto 80%Sourcingof SalesEconomicPerformanceBusinessNon-ComponentTestBurdenRateMethodInternalUseSoftwareParentsIRC461(h)IRC473AddbacksSec.42Sec.448(c)IRC267(a)(1)9.5Months$28millionNon-specificidentificationmethodWages paidto employeesfor anyresearchservicesUniformCapitalizationRulesSimplifiedProductionMethod

Tax Training Bingo - Call List

(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.


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  1. Amortization period = 7 years
  2. 20% of qualified research expenses
  3. Sec. 174
  4. Carried forward for 3 years
  5. Mixed costs
  6. K-2
  7. Net Operating Losses
  8. More than 80% of states conform
  9. Partial Events Test
  10. Rev. Proc. 2000-50
  11. Limited to 80%
  12. Sourcing of Sales
  13. Economic Performance
  14. Business Non-Component Test
  15. Burden Rate Method
  16. Internal Use Software
  17. Parents
  18. IRC 461(h)
  19. IRC 473
  20. Addbacks
  21. Sec. 42
  22. Sec. 448(c)
  23. IRC 267(a)(1)
  24. 9.5 Months
  25. $28 million
  26. Non-specific identification method
  27. Wages paid to employees for any research services
  28. Uniform Capitalization Rules
  29. Simplified Production Method