Stay up to date on the potential opportunities and implications of the Tangible Property "Repairs" regulations through PwC's publications.
| 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 "repairs" regulations and delay of effective date |
November 20, 2012 |
| Impact of the repairs 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 |
