Tag "de minis safe harbor"
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Repair regulations: Available elections (Part 4)
TAXPAYERS MAY CHOOSE to take advantage of the de minis safe harbor election under the new tangible repair regulations, as we discussed last month. However, there are other available elections
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Repair Regulations: De minis safe harbor election (Part 3)
OVER THE LAST two months, I have gone over the fundamentals of the new tangible repair regulations, which apply to taxable years beginning on or after January 1, 2014. Though
