Repair Regulations publications

Stay up to date on the potential opportunities and implications of the Tangible Property Repair regulations through PwC's publications.

New implementation guidance for accounting method changes under proposed and temporary disposition regulations Mar 24, 2014
IRS issues accounting method change procedures for dispositions of tangible depreciable property Feb 28, 2014
IRS provides guidance to help taxpayers understand impact of final repair regulations Feb 10, 2014
New IRS guidance may help taxpayers further analyze and implement the tangible property ‘repair’ regulations Jan 24, 2014
Final repair regulations and proposed regulations: Dispositions, general asset accounts, recovery of certain capital improvements, and removal costs October 7, 2013
Final tangible property repair regulations: Unit of property and acquisition or improvement of property September 26, 2013

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Final tangible property repair regulations: Effective dates, materials and supplies, de minimis rule, and rotable spare parts September 18, 2013
IRS releases long-awaited final tangible property repair regulations September 13, 2013
Modified LB&I directive addresses revised effective dates for ‘temporary repairs regulations’ April 11, 2013
General Asset Accounts: Considerations in preparing 2012 returns February 18, 2013
IRS formally delays effective date of the temporary repairs regulations December 14, 2012
IRS issues guidance related to final repair regulations and delay of effective date November 20, 2012
Impact of the repair regulations on the retail industry March 26, 2012
Accounting method changes under the tangible property regulations: deduction and capitalization of expenditures March 13, 2012
Accounting method changes under the tangible property regulations: depreciation and dispositions of property March 13, 2012
IRS releases revenue procedures on accounting method changes relating to the tangible property repairs regulations March 7, 2012
The tangible property repairs regulations: plan of rehabilitation, environmental remediation, rotable spare parts, general asset accounts, removal costs, and recovery of certain capital improvements January 6, 2012
The tangible property repairs regulations: acquisition or improvement of property January 5, 2012
The tangible property repairs regulations: effective dates, unit of property, and dispositions January 4, 2012
IRS releases long-awaited tangible property repairs regulations December 23, 2011

Tangible property regulations: Practical issues to implementing the final regulations and accounting method procedures

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