# Guidance Regarding Deduction and Capitalization of Expenditures
> **IRS** · Final regulations. · Published 2004-01-05 · Effective 2003-12-31 · 69 FR 436
## Document
- **Document number:** 03-31823
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 436
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-01-05
- **Effective date:** 2003-12-31
- **Treasury docket:** TD 9107
## Abstract

This document contains final regulations that explain how section 263(a) of the Internal Revenue Code (Code) applies to amounts paid to acquire or create intangibles. This document also contains final regulations under section 167 of the Code that provide safe harbor amortization for certain intangibles, and final regulations under section 446 of the Code that explain the manner in which taxpayers may deduct debt issuance costs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/05/03-31823/guidance-regarding-deduction-and-capitalization-of-expenditures)
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