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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:

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: August 25, 2011