Tax News Highlights

Jan. 16, 2014

Federal Tax

IRS Finalizes Regulations on Inventory Treatment of Sales-Based Royalties and Vendor Chargebacks  

Final regulations issued on inventory treatment of sales-based royalties and vendor chargebacks.

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State Tax

Service Company Expenses Includable in Combined Group’s COGS Deduction 

Texas Court of Appeals addresses cost of goods sold deduction for unitary groups.

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Howard M. Wagner
Partner, National Tax Services