The National Association of Tax Professionals

The National Association of Tax Professionals

Repair Regulations

  • Topic(s): Federal Tax Law
  • Presenter(s): Steve O'Rourke
  • Session#: 934-41
  • Session Length: 50 min
  • Program: NATP National Conference 2014
  • Date: Aug 11, 2014
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Audio MP3 (download)
AudioPoint for Mobile Device - MP4 (download)

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Repair Regulations - Details:

Final regulations have been issued that clarify the rules of capitalization versus repair. Learn the applicable terminology needed to understand the implementation of these rules. Identify when the de minimis rules might apply and how to utilize them. Discover what safe harbor elections could apply if certain written procedures are in place and elections are timely filed.