by Capstan Tax Strategies | May 3, 2018 | Tangible Property Regulations
It’s in every article, in every conversation, and on everybody’s mind – tax reform. The Tax Cuts and Jobs Act (TCJA) is a historic piece of legislation and may transform the way commercial real estate owners do business. It’s really no surprise that the TCJA has...
by Capstan Tax Strategies | Dec 27, 2016 | Tangible Property Regulations
Happy Holidays from the IRS: Notice 2017-6 Extends Eligibility Rule Waiver for Automatic Accounting Method Changes The IRS gave taxpayers an early gift this season, releasing Notice 2017-6 on December 20, 2016. This Notice extends the waiver of what was initially a...
by Capstan Tax Strategies | Sep 26, 2016 | Tangible Property Regulations
Hot off the Presses: IRS Releases New Audit Technique Guideline Focusing on Tangible Property On September 14th the IRS issued an Audit Techniques Guide (ATG) entitled “Capitalization of Tangible Property.” ATGs are market-specific, and are intended to develop highly...
by Capstan Tax Strategies | Jul 14, 2016 | Tangible Property Regulations
Partial Asset Disposition: Part III in a Series Exploring Decision Making Under the TPRs Welcome to the third and final post in our exclusive series focused on effective navigation of the Tangible Property Regulations. If you’re ready to jump right in,...
by Capstan Tax Strategies | Jun 8, 2016 | Tangible Property Regulations
Material World: Part II in a Three-Part Series Exploring Decision Making Under the TPRs Welcome back to our continued discussion of the complex Tangible Property Regulations. Our last blog post focused on applying the BAR Test to determine whether a given cost...
by Capstan Tax Strategies | May 12, 2016 | Tangible Property Regulations
Passing the BAR: Part I in a Three-Part Series Exploring Decision Making Under the TPRs Tax professionals have spent a great deal of time and effort attempting to clarify the complex Tangible Property Regulations. Unfortunately, many in the world of commercial real...
