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TREAS/IRS | RIN: 1545-BN93 | Publication ID: Fall 2018 |
Title: Interest Capitalization Requirements for Improvements to Designated Property | |
Abstract:
The proposed regulations modify the interest capitalization requirements relating to improvements made to designated property. Specifically, the proposed regulations clarify the items of improvement costs that must remove the associated property rule and similar rules from the regulations. The proposed regulations follow the United States Court of Appeals for the Federal Circuit's rationale and holding in Dominion Resources, Inc. v. United States, 681F.3d.1313 (Fed. Cir. 2012). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.263A-B 26 CFR 1.263A-11 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 263A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133850-13 (NPRM) Drafter attorney: Megan McLaughlin (202) 317-7007 Reviewer attorney: Roy Hirschhorn (202) 317-7007 Treasury attorney: Christopher Call (202) 622-6865 CC:ITA:6 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Megan McLaughlin Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7007 Fax:855 576-2340 Email: meghan.m.mclaughlin@irscounsel.treasury.gov |