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Taxation in the United States / Generally Accepted Accounting Principles / Public finance / Tax / Percentage-of-completion method / Comparison of cash and accrual methods of accounting / Income tax in the United States / Gross income / Accountancy / Business / Finance


••• Reg.IV.18.(d). Special Regulation: Construction Contractors. [Adopted July 10, 1980] The following special rules are established in respect to the apportionment of income of long-term construction contractors:
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Document Date: 2014-08-26 11:43:07


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