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An improper election to use a fiscal year automatically places the taxpayer on the calendar year.
Q19: If realized gain from disposition of business
Q25: Under UNICAP, all of the following overhead
Q33: When depreciating 5-year property, the final year
Q50: The holding period for boot property received
Q55: A basic principle in economics is that
Q57: An individual may not qualify for the
Q79: Expenditures that enlarge a building, any elevator
Q88: Taxpayers who change from one accounting period
Q90: AB Partnership earns $500,000 in the current
Q110: A taxpayer may use the FIFO or