A repair regulations rundown.
| Position | FTB NEWS - Regulations of the IRS - Brief article |
From 2013-15, the IRS issued final regulations, often referred to as "repair regulations," and related guidance. The regulations cover areas including rules for when to expense vs. capitalize costs and partial dispositions. The FTB has received numerous questions on the topic, and published information (www.ftb.ca.gov/professionats/taxnews/2015/...
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