Tangible Property Regulations Resources 


    Chart of Annual Elections to Consider once a taxpayer is in compliance with the temp. regs. (as of October 27, 2012)

    Chart Summarizing Key Aspects of Rev. Procs. 2012-19 and 2012-20 (as of October 1, 2012)

    Archive of AICPA Infocast of April 23, 2012, Do You Know What to Deduct and What to Capitalize? Understanding the New Temporary Regulations for Tangible Property, including recording and materials


    AICPA Coverage in Articles, Newsletters and Journal

    Repair Regulations are Finally Issued, Journal of Accountancy, September 13, 2013

    Effective Date Of Tangible Property Regs. Delayed, The Journal of Accountancy, Nov 20, 2012

    Schedules C, E & F Are You Aware? - These Rules Currently Apply to You Too, web article and Tax E-Alert, October 25, 2012 and
    November 2, 2012

    AICPA Recommends Changes to Complex IRS Capitalization Rules, The CPA Advocate (advocacy newsletter), August 15, 2012

    AICPA Recommends Changes to Tangible Property Guidance, The Tax Adviser, July 17, 2012

    The New Rules for Tangible Property Cast a Wide Net
    , AICPA Insights (blog), June 14, 2012

    Tangible Property Regulations are too Complex, AICPA Says at IRS Hearing, The CPA Advocate (advocacy newsletter), June 13, 2012

    Webcast Archives and Materials Available, Tax E-Alert, May 25, 2012

    AICPA Testifies to IRS on Tangible Property Regulations, Tax E-Alert, May 11, 2012

    AICPA Testified 05.09.2012 regarding Deduction and Capitalization of Tangible Property Expenditures, web article, May 9, 2012

    IRS Issues Guidance on Accounting Method Changes for Repair Regs., The Tax Adviser, May 1, 2012

    Tangible Property Regulations, The Tax Adviser, May 1, 2012

    AICPA Offers Comments on Tangible Property Regulations, Tax E-Alert, April 27, 2012

    Form 3115 Instructions Revised for Capitalization Regulations, web article and Tax E-Alert, March 30, 2012 and April 13, 2012

    IRS Examination Activity Suspended on Repair / Capitalization Issues, web article and Tax E-Alert, March 16, 2012 and March 23, 2012

    Much-Anticipated Guidance Issued on Accounting Method Changes for Repair Regs., The Tax Adviser, March 8, 2012

    Transitional Guidance Released for Temporary Repair Regulations, web article and Tax E-Alert, March 7, 2012 and March 9, 2012

    Tangible Property Costs and Repair Expenditure Regs., The Tax Adviser, March 1, 2012

    Regulations Issued on Repair Expenditures, The Tax Adviser, December 27, 2011

    Temporary and Proposed Tangibles Regs. Impact Most Business Taxpayers, web article and Tax E-Alert, December 24, 2011 and January 6, 2012




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.