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Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable

Document ID: IRS-2007-0142-0003
Document Type: Proposed Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E8-08817
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	NPRM
Received Date:	April 23 2008, at 07:05 AM Eastern Daylight Time
Start-End Page:	21861 - 21861
Comment Start Date:	April 23 2008, at 12:00 AM Eastern Standard Time

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