Tangible Property Regulations Resource and Information Center

The final tangible property regulations, issued in September 2013, impact most business taxpayers and may be more beneficial for some companies than others. While the final regulations provide clarity, uncertainty exists for many companies in determining whether expenditures are capital improvements or deductible repairs.

How our tangible property regulation specialists can help

Our multidisciplinary team of specialists can assess your current tax methods, collaborate with you to develop and execute a work plan specific to your particular situation, and help you optimally comply with these final regulations. We can also provide your company with the processes and controls to maintain and track the new tax methods in future tax years.

Recommended Insights

New flowcharts provide clarity on the final tangible property regulations


New flowcharts provide clarity on the final tangible property regulations

Use our guides to gain an understanding of the compliance requirements related to the final tangible property regulations.

Related Insights


Retail and restaurant industry guidance for tangible property regulations

This guidance provides updates on the tax treatment of remodel or refresh expenditures and a safe harbor method of accounting for qualified taxpayers.


Are we done yet? What’s next with the tangible property regulations?

RSM overviews recent guidance on the tangible property regulations and the effects on tax reporting to help ensure compliance is maintained.


Missouri’s changes to alternative single factor apportionment formula

Missouri amends alternative apportionment formula to clarify sourcing rules applicable to sales other than tangible personal property.


California FTB issues guidance on tangible property regulations

California Franchise Tax Board issues guidance regarding the state’s treatment of the federal tangible property regulations.

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