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LB&I Tier I Issue – Repairs vs. Capitalization Change in Accounting Method (CAM)

Repairs vs. Capitalization Change in Accounting Method - Quick Reference Guide

Issue Owner – Sergio Arellano, Industry Director, Retailers, Food, Pharmaceutical and Healthcare
Lead TA – Laurie Schutter and David Boschetto
Lead Counsel – Jim Lanning

Industry Director Directives:

Directive #1 - 1/22/2010
Directive #2 - 1/22/2010

Guidance:

Code Sections §162, §263(a) and §263A
TR §1.263(a)
TR §1.162-4
TR §1.263A-1
Revenue Ruling 2001-4

Key UIL Codes:

263.14-01

Risk Analysis:

Audit Team makes risk analysis

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Issue Tiering - LB&I

Page Last Reviewed or Updated: 2013-04-11