# Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property: Correction
> **IRS** · Temporary regulations; correcting amendment. · Published 2012-03-28 · Effective 2012-03-28 · 77 FR 18687
## Document
- **Document number:** 2012-7263
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 18687
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-03-28
- **Effective date:** 2012-03-28
- **Treasury docket:** TD 9564
## Abstract

This document contains correcting amendments to temporary regulations (TD 9564), which were published in the Federal Register relating to guidance regarding deduction and capitalization of expenditures related to tangible property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/03/28/2012-7263/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property)
---
*AI Analytics · CC0 1.0*