An Overview of the Tangible Property Disposition Regulations

Tangible Property Disposition Regulations


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The treatment of property dispositions in the so-called tangible property regulations (TPRs) has generated much uncertainty among taxpayers. Dramatic expansion in the use of general asset accounts (GAAs) under the temporary disposition regulations elicited considerable concern from taxpayers unaccustomed to accounting for fixed assets in any manner other than as single asset accounts. 

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