Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction

tax-irs · IRS · Rule · Published 2014-07-21 · Effective 2014-07-21 · 79 FR 42189

Document

Document number: 2014-17080
Federal Register citation: 79 FR 42189
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2014-07-21
Effective date: 2014-07-21
Treasury docket: TD 9636

Abstract

This document contains amendments to correct the final regulations (TD 9636) that provided guidance on the application of sections 162(a) and 263(a) of the Internal Revenue Code (Code) regarding the deduction and capitalization of expenditures related to tangible property. These regulations were published in the Federal Register on Thursday, September 19, 2013 (78 FR 57686).

Source

Authoritative: Federal Register document
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