federal_register: 02-31858
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 02-31858 | Rents and Royalties | Proposed Rule | This document contains proposed regulations relating to the inclusion in gross income of advance rentals. The proposed regulations authorize the Commissioner to provide rules allowing for the inclusion of advance rentals in gross income in a year other than the year of receipt. The proposed regulations will affect taxpayers that receive advance payments for the use of certain items (such as intellectual property) to be designated by the Commissioner. | 2002-12-18 | 2002 | 12 | https://www.federalregister.gov/documents/2002/12/18/02-31858/rents-and-royalties | https://www.govinfo.gov/content/pkg/FR-2002-12-18/pdf/02-31858.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations relating to the inclusion in gross income of advance rentals. The proposed regulations authorize the Commissioner to provide rules allowing for the inclusion of advance rentals in gross income in a year other... |