Tax Treatment of Expenditures Related to Tangible Property Resources 


    What's New?

    On Sept. 13, 2013, the IRS announced the final tangible property regulations under sections 162 and 263 (T.D. 9636). The final regulations provide for simpler and clearer rules for many taxpayers. The final regulations generally apply to taxable years beginning on or after Jan. 1, 2014.  

    For more information view this article from the Journal of Accountancy.

    Regulations
    • IRS issues proposed regulations (REG-110732-13) under section 168 regarding dispositions of tangible depreciable properties, Sept. 13, 2013
    • IRS finalizes "repair" regulations (T.D. 9636) under sections 162 and 263, Sept. 13, 2013

    Please click here for history and background information on the tangible property regulations.

    Tools, Webcasts, and Resources

    To view archived resources related to the tangible property regulations, please click here.


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