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A Comprehensive Analysis of the IDC Decision: Partnership Expensing Is Normally the Optimal Choice
Journal article

A Comprehensive Analysis of the IDC Decision: Partnership Expensing Is Normally the Optimal Choice

Anthony Curatola, Thomas Dickens and William Samson
Taxes (Chicago, Ill.), Vol.62(3)
01 Mar 1984

Abstract

The tax treatment of intangible drilling and development costs in light of the changes brought about by the Tax Equity and Fiscal Responsibility Act of 1982 is discussed by "Anthony P. Curatola, Thomas L. Dickens" and "William D. Samson"

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Business, Finance