The section 67 of the Income Tax Ordinance 2001 (Ordinance) provides for allocation of total expenditures of a taxpayer where the income is derived from various sources including income derived under ...
OBJECTIVE: To establish validity of the bicarbonate–urea (BU) method against direct measurements of gaseous exchange (GE) in a whole-body indirect calorimeter and to compare BU and doubly labelled ...
The American Institute of CPAs has recommended to the IRS that taxpayers making an accounting method change for mischaracterized research and experimental expenditures under Code Section 174 should ...