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Issue Number: RP-2010-44

Issue Number:    RP-2010-44

 

Inside This Issue

 

Revenue Procedure 2010-44 provides two safe harbor methods of accounting for certain motor vehicle dealerships to (1) treat certain sales facilities as retail sales facilities for purposes of § 263A, and (2) be treated as resellers without production activities for purposes of § 263A. 

 

Revenue Procedure 2010-44 will be published in Internal Revenue Bulletin 2010-49 on December 6, 2010. 

Posted by Commercial Appraiser on November 9, 2010 03:26 PM |

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