Release Of New Temp. Regs. Under 263(A)

January 3, 2013By KROST

The biggest news that came out in 2012 was the long awaited Temporary Regs under 263(a). This clarified the rules categorizing building expenditures into capital improvements or repair expenses. However, one of the most significant rules that has changed under these Regs is the disposition of structural components of buildings. In the past, when a … Read More