07/26/2017
https://congress.gov...
"Treasury has the ability to alleviate this financial burden on small businesses and provide relief through Section 473 of the Internal Revenue Code."
"We as small business owners can't control that, given the current supply chain disruptions."
"Over the past few years, businesses across the country have struggled to maintain necessary inventory due to the global supply chain constraints."
"They have expressed their frustration with insufficient information coming out of Treasury on how to comply and file returns properly."