{ "item_title" : "Safe Harbor for Valuation Under Section 475 (US Internal Revenue Service Regulation) (IRS) (2018 Edition)", "item_author" : [" The Law Library "], "item_description" : "Safe Harbor for Valuation Under Section 475 (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Safe Harbor for Valuation Under Section 475 (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document sets forth an elective safe harbor that permits dealers in securities and dealers in commodities to elect to use the values of positions reported on certain financial statements as the fair market values of those positions for purposes of section 475 of the Internal Revenue Code (Code). This safe harbor is intended to reduce the compliance burden on taxpayers and to improve the administrability of the valuation requirement of section 475 for the IRS. This book contains: - The complete text of the Safe Harbor for Valuation Under Section 475 (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section", "item_img_path" : "https://covers1.booksamillion.com/covers/bam/1/72/972/868/1729728685_b.jpg", "price_data" : { "retail_price" : "19.90", "online_price" : "19.90", "our_price" : "19.90", "club_price" : "19.90", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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