Final repair regulations and proposed regulations: Dispositions, general asset accounts, recovery of certain capital improvements, and removal costs

Washington National Tax Services
This is the third WNTS Insight in a three-part series discussing in depth the recently issued final repair regulations regarding the deduction and capitalization of expenditures related to tangible property (final repair regulations) and the accompanying proposed regulations regarding dispositions (2013 proposed regulations).  This Insight discusses the 2013 proposed regulations regarding dispositions and general asset accounts (GAA) along with the recovery of capital improvements subject to leases and removal costs.

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