These FAQs provide an overview of the aggregation rules that apply for purposes of the gross receipts test under Internal Revenue Code (Code) section 448(c) (section 448(c) gross receipts test), and that apply in determining whether a taxpayer meets the small business exemption under section 163(j) of the Code. Please refer to the Code and Income Tax Regulations for the aggregation rules.| www.irs.gov
WIA's Blog is intended to serve as a source for informing updates, explaining the latest news regarding the wireless infrastructure network industry.| Wireless Infrastructure Association
Frequently asked question - Additional First Year Depreciation Deduction (Bonus)| www.irs.gov