federal_register: 2013-21753
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2013-21753 | Guidance Regarding Dispositions of Tangible Depreciable Property | Proposed Rule | This document contains proposed regulations regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code (Code) (Modified Accelerated Cost Recovery System (MACRS) property). The proposed regulations also amend the general asset account regulations under Sec. 1.168(i)-1 and the accounting for MACRS property regulations under Sec. 1.168(i)-7. The proposed regulations will affect all taxpayers that dispose of MACRS property. This document also provides notice of a public hearing on these proposed regulations and partially withdraws the proposed regulations published in the Federal Register on December 27, 2011 (76 FR 81128). | 2013-09-19 | 2013 | 9 | https://www.federalregister.gov/documents/2013/09/19/2013-21753/guidance-regarding-dispositions-of-tangible-depreciable-property | https://www.govinfo.gov/content/pkg/FR-2013-09-19/pdf/2013-21753.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code (Code) (Modified Accelerated Cost Recovery System (MACRS) property). The proposed regulations also... | 1545-BL52 |