Safe Harbor for Small Taxpayers−Reg. §1.263(a)-3(h)
{"Image DocumentName": "Safe Harbor for Small Taxpayers\u2212Reg. \u00a71.263(a)-3(h)", "Image ImageDescription": "Election. Attach a statement to the Taxpayer\u2019s timely filed original return for the taxable year in which amounts are paid for R & M, improvements, and similar activities performed on the eligible building property providing that such amounts qualify under the safe harbor.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}