Section 263a: Everything You Need to Know - UpCounsel
https://www.upcounsel.com/section-263a
webFeb 1, 2023 · Section 263a is a section of the US tax code that contains the Uniform Capitalization, or UNICAP, rules, which describe how cost types and their amounts are to be capitalized, or expensed long term, instead of expensed in the current tax period.
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