Question: What is the Services Cost Method (SCM) and under what conditions is a taxpayer allowed to use it? What services are eligible to apply the

What is the Services Cost Method (SCM) and under what conditions is a taxpayer allowed to use it? What services are eligible to apply the SCM? Under what conditions is the taxpayer not allowed to apply the SCM?

Given the Regulations allow a taxpayer is provided the SCM safe harbor, does the IRS believe a benefit is provided by the rendered of the services which qualify for the SCM?

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