The Final "Repair Regulations" – Potential Considerations for Manufacturers

Potential Considerations for Manufacturers


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The recently finalized "repair regulations" contain a number of special standards and safe harbors that may be of particular interest for manufacturers. Given the capital intensive nature of the manufacturing sector, manufacturers should pay particularly close attention to these important tax law changes, affecting nearly all costs incurred in connection with a company's tangible property, from acquisition, throughout its operational life, and even at the time of disposition. 

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