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TREAS/IRS RIN: 1545-BE18 Publication ID: Fall 2013 
Title: Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property 
Abstract: This regulation will clarify the extent to which taxpayers must capitalize expenditures to repair, improve, or rehabilitate tangible property. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/21/2006  71 FR 48590   
NPRM Comment Period End  11/20/2006    
Second NPRM  03/10/2008  73 FR 12838   
Second NPRM Comment Period End  06/09/2008    
Public Hearing  06/24/2008    
Third NPRM  12/27/2011  76 FR 81128   
Third NPRM Comment Period End  04/17/2012 
Public Hearing  05/09/2012  77 FR 18146   
Final Action  12/00/2013 
Additional Information: REG-168745-03 Drafting attorney: Merrill D. Feldstein (202) 622-4950 Treasury attorney: Alexa Claybon (202) 622-6865 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Merrill D. Feldstein
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4950
Fax:202 622-6316
Email: merrill.d.feldstein@irscounsel.treas.gov