CFR 26-1.162-3-2013
国内税收. 第1部分:所得税(续). 第1.162–3节:材料和用品.

Internal revenue. Part1:Income taxes (continued). Section1.162–3:Materials and supplies.

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标准号

CFR 26-1.162-3-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.162-3-2013

 

 

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.

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