DASTM

(redirected from Dollar Approximate Separate Transactions Method)
AcronymDefinition
DASTMDollar Approximate Separate Transactions Method (US IRS)
References in periodicals archive ?
dollar approximate separate transactions method of accounting (DASTM) rules of Regs.
The final regulations under section 985 of the Code provide rules for the computation and characterization of income and E&P under the dollar approximate separate transactions method (DASTM).
Department of the Treasury on final regulations under section 985 of the Internal Revenue Code, relating to the computation and characterization of income and earnings and profits under the dollar approximate separate transactions method (DASTM).
On behalf of Tax Executives Institute, I am pleased to submit the following comments on the proposed regulations under section 985 of the Internal Revenue Code, relating to the computation and characterization of income and earnings and profits under the dollar approximate separate transactions method (DASTM).
On July, 2, 1992, Tax Executives Institute filed the following comments relating to the Dollar Approximate Separate Transactions Method (DASTM) of Accounting and the use of the dollar as the functional currency in countries with hyperinflationary currencies.