Are the IRS’s 2013 Repair Regulations Old News, or Is a New Look Warranted?
Author: Jonathan Ciccotelli.
Source: Volume 40, Number 03, Spring 2023 , pp.33-36(4)
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Abstract:
With passage of the Tax Cuts and Jobs Act, the partial-disposition election rules deserve a new look. This article details what to consider when deciding whether to take advantage of the opportunities in the older repair regulations.Keywords: TD 9636, TD 9689, expenditures, repair, tangible, disposition, property, capitalization vs. expensing
Affiliations:
1: Meaden & Moore.