CFR 26-1.162-2014
国内税收. 第1部分:所得税. 第1.162节:1-32.

Internal revenue. Part1:Income taxes. Section1.162:1-32.

CFR 26-1.162-2014 发布历史

(a) In general—(1) Non-incidental materials and supplies. Except as provided in paragraphs (d), (e), and (f) of this section, amounts paid to acquire or produce materials and supplies (as defined in paragraph (c) of this section) are deductible in the taxable year in which the materials and supplies are first used in the taxpayer's operations or are consumed in the taxpayer's operations.

CFR 26-1.162-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.162-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.162-2014的历代版本如下：

• 2014年 CFR 26-1.162-2014 国内税收. 第1部分:所得税. 第1.162节:1-32.
• 2015年 CFR 26-1.162-2015 国内税收. 第1部分:所得税. 第1.162节:1-32.

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标准号

CFR 26-1.162-2014

发布日期

2014年

实施日期

2014年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(a) In general—(1) Non-incidental materials and supplies. Except as provided in paragraphs (d), (e), and (f) of this section, amounts paid to acquire or produce materials and supplies (as defined in paragraph (c) of this section) are deductible in the taxable year in which the materials and supplies are first used in the taxpayer's operations or are consumed in the taxpayer's operations.