Repairs vs. Capital Improvements: Do the Final Regulations at Last Clarify the Distinction?

Repairs vs. Capital Improvements


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Almost two years after issuing re-Proposed and Temporary Regulations, Treasury and the IRS published the long-awaited final tangible property Regulations ( TD 9636 , 9/19/13) addressing the distinction between currently deductible repair expenses and capital improvements, and other capitalization rules for tangible property. 

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