

This site provides you with comprehensive, one-stop access to the latest IRS and Treasury guidance, news, updates, webcasts, articles, and insights from our professionals about these important rules.
Get started here by reviewing some frequently asked questions about the repair regulations.
Repair regulations
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Final Rule
Decision trees
Tangible Property Regulations: Decision Trees.
IRS Issues FAQ’s on Tangible Property Final Regulations
Tangible Property Regulations: CFC Compliance and Opportunities Assessment
An Overview of the Tangible Property Disposition Regulations
Issues Associated with the Adoption of the Final Repair Regulations for LIFO Taxpayers
Electric utilities
Manufacturing
The Final "Repair Regulations" – Potential Considerations for Manufacturers
Real estate
The Tangible Property Regulations: Considerations for the Real Estate Industry
Retail and restaurant
Telecom