Modified LB&I directive addresses revised effective dates for ‘temporary repairs regulations’

April 2013

Overview

The IRS Large Business and International Division (LB&I) recently issued a memorandum for all LB&I staff that provides direction to field examiners on the repair versus capitalization issue.  The memorandum sets forth modified examination instructions to reflect amendments to the effective date of the temporary tangible property regulations (the temporary repairs regulations).

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