federal_register: 2012-30490

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-30490 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Rule This document contains correcting amendments to the temporary regulations (TD 9564), which were published in the Federal Register on Tuesday, December 27, 2011, relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments revise the general asset account regulations to provide the time and manner of making a general asset account election. The amendatory instructions of TD 9564 inadvertently redesignated paragraphs (m)(2) and (m)(3) for the general asset account regulations as in effect before TD 9564 as paragraphs (l)(2) and (l)(3) for the general asset account regulations as amended by TD 9564. These correcting amendments will affect all taxpayers that make a general asset account election. 2012-12-19 2012 12 https://www.federalregister.gov/documents/2012/12/19/2012-30490/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property https://www.govinfo.gov/content/pkg/FR-2012-12-19/pdf/2012-30490.pdf Treasury Department; Internal Revenue Service 497,254 This document contains correcting amendments to the temporary regulations (TD 9564), which were published in the Federal Register on Tuesday, December 27, 2011, relating to guidance regarding deduction and capitalization of expenditures related to... 1545-BJ93

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