Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement

Theodore S. Sims

National Tax Journal, 1994, vol. 47, issue 3, 703-18

Abstract: Discusses the income taxation of outlays for environmental restoration( or "remediation"). Talks about how anticipated reclamation cost will be taxed.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:3:p:703-18

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