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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)




Journal of Taxation of Investments

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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.

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