# Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
> **IRS** · Technical amendments. · Published 2012-12-17 · Effective 2012-12-17 · 77 FR 74583
## Document
- **Document number:** 2012-30252
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 74583
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-12-17
- **Effective date:** 2012-12-17
- **Treasury docket:** TD 9564
## Abstract

This document contains amendments to temporary regulations relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments change the applicability dates of the temporary regulations to taxable years beginning on or after January 1, 2014, while permitting taxpayers to choose to apply the temporary regulations for taxable years beginning on or after January 1, 2012. The amendments to the temporary regulations will affect all taxpayers that acquire, produce, or improve tangible property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/17/2012-30252/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property)
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