Temporary Regulations
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Temporary Regulations
2013 Proposed Disposition Regulations
Guidance Regarding Dispositions of Tangible Depreciable Property [PDF]

2011 Temporary Regulations

Rules and Regulations [PDF]
KPMG Overview [PDF]
The Temporary Repair Regulations: FAQs [PDF]

Effective Date Amendment
Rules and Regulations [PDF]

Method Changes
Revenue Procedure 2014-17 [PDF]

Other IRS Guidance
2013 LB&I Stand Down Directive [PDF]
2012 LB&I Exam Directive [PDF]
Notice 2012-73 [PDF]
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