United States

Common questions about the tangible property regulations


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The final tangible property regulations impact most business taxpayers and may be more beneficial for some companies than others. While the final regulations provide clarity, uncertainty exists for many companies in determining whether expenditures are capital improvements or deductible repairs. To help answer questions and clear the uncertainty, RSM has compiled answers to some of the commonly asked questions.

In addition to the commonly asked questions, you may find it helpful to listen to Taking action: Transition guidance under the tangible property regulations. This on-demand webcast featuring U.S. Treasury Taxation Specialist Scott Mackay addresses procedural guidance under the final (and proposed) tangible property regulations.

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