IRS Clarifies Definition of On-Site Sales Under Sec. 263A

For purposes of the UNICAP costing rules under Sec. 263A, a sale is considered ?on-site? only when the retail customer is physically present at the sales facility at some point during the sales transaction.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/Mym1IUT0y8M/clinic-story-04.html.aspx

income tax accountant accounting companies cpa tax accountant accounting company accounting and tax services