IMGCAP(1)]Over the last few years one of the most dynamic portions of the tax code has been depreciation and capitalization regulations. Between the changes to capitalization rules, updates to bonus ...

The American Institute of CPAs is asking the Internal Revenue Service to simplify the interest capitalization regulations and make them less of a burden. The IRS building in Washington, D.C. In a ...

I'm declaring a Free-For-All on capitalization. Capitalize However You Want, as long as you can give a Good Reason for it. Don't shoot the messenger. It's just what we're already doing. The rules for ...

The IRS on Wednesday issued final regulations (T.D. 10034) that remove the associated property rule and similar rules from regulations under Sec. 263A(f) regarding interest capitalization requirements ...