federal_register: 2012-30252

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-30252 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Rule This document contains amendments to temporary regulations relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments change the applicability dates of the temporary regulations to taxable years beginning on or after January 1, 2014, while permitting taxpayers to choose to apply the temporary regulations for taxable years beginning on or after January 1, 2012. The amendments to the temporary regulations will affect all taxpayers that acquire, produce, or improve tangible property. 2012-12-17 2012 12 https://www.federalregister.gov/documents/2012/12/17/2012-30252/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property https://www.govinfo.gov/content/pkg/FR-2012-12-17/pdf/2012-30252.pdf Treasury Department; Internal Revenue Service 497,254 This document contains amendments to temporary regulations relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments change the applicability dates of the temporary regulations to taxable... 1545-BJ93

Links from other tables