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    The Repair Regulations Considerations for Downstream Oil and Gas Businesses

    Article The oil and gas industry faces numerous challenges in applying the fact-intensive rules of the so-called repair regulations to costs incurred to repair and maintain property during its service life
    Published on May 31, 2013

    Collateral Issues to Consider in Repair Regs. Accounting Method Changes

    Article Accounting method changes adopted under the repair regulations will, in certain cases, affect the computation of other deductions or credits allowed under the Internal Revenue Code
    Published on May 31, 2013

    Effective Date Amended for Temporary Repair Regulations

    Article The IRS issued technical amendments to address the effective date for the temporary regulations that apply to amounts paid to acquire, produce, or improve tangible property
    Published on September 29, 2014

    Tangible Property Regulations

    Article The IRS recently released the long-awaited tangible property regulations, commonly referred to as the “repair” regulations
    Published on July 23, 2013

    Unit of Property for Network Assets

    Article Treasury issued proposed regulations under Secs. 162 and 263(a) providing guidance on the capitalization and deduction of costs relating to tangible property. Included in these regulations are the “repair regulations,” a comprehensive set of rules for determining whether costs incurred for tangible property are deductible repairs or capital improvements
    Published on January 28, 2011

    Accounting Method Change Procedures Under the Tangible Property Regs.

    Article The IRS issued the second part of the guidance on accounting method changes under the so-called repair regulations
    Published on April 30, 2014

    Suspension of Tangible Property Capitalization Issue Examinations Extended

    Article The IRS posted an updated directive for field examinations on the repair vs. capitalization issue that extends the suspension of examinations
    Published on May 31, 2013

    Repair Regs. Accounting Method Change Guidance Issued

    Article The IRS issued guidance on accounting method changes under the final regulations governing the treatment of expenditures incurred in acquiring, producing, or improving tangible assets
    Published on March 31, 2014

    Accounting Method Changes Under the Tangible Property Regulations

    Article ...article details the method change rules under the current automatic consent procedural guidance and discusses the method changes that would be necessary to early adopt provisions of the temporary regulations
    Published on September 24, 2014

    IRS Issues Repair/Tangible Property Regulations

    Article The IRS issued long-awaited final and proposed regulations regarding the treatment of expenditures incurred in acquiring, producing, or improving tangible assets
    Published on October 31, 2013

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