MKS&H Articles

New Repair Regulations for 2014 Tax Season

[fa icon="calendar'] Feb 7, 2014 4:03:38 PM / by admin posted in safe harbor rule, restoration, de minimis rule, unit of property, plant property, building property, tax, repair regulations

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General Overview

After close to 10 years of back and forth deliberation the Treasury finalized the new "repair regulations" on September 19, 2013. These regulations will have broad application to taxpayers and will significantly impact taxpayers in equipment intensive industries.

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