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SCBM |
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Those regulations presented many challenges to taxpayers, particularly the elimination of the cost safe harbor and its replacement with the simplified cost-based method, and TEI is gratified that the government responded to TEI's--and other groups'--concerns by, among other things, replacing the SCBM method with a services cost method under which covered services may be charged out at cost and proposing a revenue procedure detailing "specified covered services" eligible for the SCM. Based on the comments received, however, the IRS eliminated the SCBM and replaced it with the services cost method (SCM) described in Temp. 13) SCBM had substituted a complex, graduated-rate approach for the Old Regulations' cost-only safe harbor for "non-integral" services. |
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