# Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction
> **IRS** · Correcting amendments. · Published 2014-07-21 · Effective 2014-07-21 · 79 FR 42189
## Document
- **Document number:** 2014-17080
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 42189
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2014/07/21/2014-17080/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property)
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