Topics

• Carrying charges
• Research and experimental costs
• Intangible drilling costs
• Exploration costs
• Development costs
• Circulation costs
• Costs of removing a retired asset
• Costs of removing barriers to the disabled and the elderly

Useful Items

Publication

• 544   Sales and Other Dispositions of Assets

Form (and Instructions)

• 3468   Investment Credit
• 8826   Disabled Access Credit

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