Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 54

Use Checkpoint to answer the following questions regarding the ability to expense advanced mine safety equipment.
a. Using "expense mine safety equipment" as keywords (not in quotation marks), search FTC and determine which paragraph provides an introduction to this issue.
b. Use Navigate by Contents from the previous paragraph and determine which paragraph provides a definition of advanced mine safety equipment for purposes of expensing
c. Use the same keywords in part a., but search USTR-Explanations. What paragraph discusses expensing advanced mine safety equipment
d. What primary source is cited by both the FTR and USTR as the source of the solution
e. Use the same keywords and search the Federal Tax Handbook. At what level of detail does the Federal Tax Handbook describe the election to expense advanced mine safety equipment