Capitalization Regulations Clearing Murky Real Estate Taxation Waters (PDF)

Determining the nature of expenditures on real estate for federal tax purposes is a fact-sensitive discipline. Capitalization Regulations effective for taxable years beginning on or after January 1, 2014, complement Tax Court decisions, the "general plan of rehabilitation" doctrine, and other elements to clarify the opaque distinction between currently deductible incidental expenses and capitalizable improvement/replacement expenses.

Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 9 Pages , PDF

ISBN: 9781422429983

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