For nearly a decade, there’s been a great deal of uncertainty over how to handle environmental cleanup costs. Two developments this year have cast new light on the problem, one confirming the direction we have been taking on the issue and the other raising some question about the reliance on a 1992 U.S. Supreme Court case in requiring the capitalization of some environmental cleanup costs.
"Deducting Environmental Cleanup Costs,"
Agricultural Law Digest: Vol. 11
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol11/iss24/1