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IRS Releases Final Repair Regulations for Property Expenditures

  Arthur F. Rothberg, Managing Director, CFO Edge, LLC  
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  Article Summary  
After many years of controversy and temporary regulations, the IRS has now released the final regulations regarding deduction and capitalization of expenditures related to tangible property.

Los Angeles and Southern California businesses have been waiting for almost a decade for the IRS to provide this guidance and clarify the uncertainty surrounding the tax treatment of expenses related to tangible property, and these areas are now resolved in IRS T.D. 9636, also referred to simply as the "Repair Regs."

This article reviews the new regulations with looks at how you distinguish between expensed vs. capitalized and improved vs. repaired property.

The Repair Regs are extensive and detailed, and an outsourced CFO services provider can provide experienced support if you need further guidance on how they impact your business and how best to navigate them.

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