Retail Tax


Crowell & Moring regularly handles significant tax matters for retailers, including many of the retailers in the Fortune 100. We assist retailers with both tax compliance and tax controversy matters. Retailers regularly turn to us because we have deep experience with issues important to them.

We have recently handled matters related to the following issues:

  • The § 199 Domestic Production Deduction
  • Capitalization v. Repair Deduction
  • Charitable Contributions of Inventory
  • Inventory Accounting Issues
    • Section 263A
    • Trade Discounts
    • Lower of Cost or Market
  • Advance Payments
  • Bonus Accruals
  • Gift Card Programs
  • Loyalty Programs
  • Section 118 Incentive Payments
  • Accounting Method Changes
  • Section 110 Lessee Allowances