Internal Revenue Bulletin: 2013-3 |
January 14, 2013 |
Table of Contents
- REG-141066-09
- Announcement 2013-5
- Announcement 2013-6
- Announcement 2013-7
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Amendments of publication
- PART 1—INCOME TAXES
- § 1.162-3T Materials and supplies (temporary)
- § 1.162-4T Repairs (temporary).
- § 1.162-11T Rentals (temporary).
- § 1.165-2T Obsolescence of nondepreciable property (temporary).
- § 1.167(a)-4T Leased property (temporary).
- § 1.167(a)-7T Accounting for depreciable property (temporary).
- § 1.167(a)-8T Retirements (temporary).
- § 1.168(i)-1T General asset accounts (temporary).
- § 1.168(i)-7T Accounting for MACRS property (temporary).
- § 1.168(i)-8T Dispositions of MACRS property (temporary).
- § 1.263(a)-0T Table of Contents (temporary).
- § 1.263(a)-1T Capital expenditures; in general (temporary).
- § 1.263(a)-2T Amounts paid to acquire or produce tangible property (temporary).
- § 1.263(a)-3T Amounts paid to improve tangible property (temporary).
- § 1.263(a)-1T Capital expenditures: in general (temporary).
- § 1.263(a)-2T Amounts paid to acquire or produce tangible property (temporary).
- § 1.263(a)-3T Amounts paid to improve tangible property (temporary).
- § 1.263(a)-6T Election to deduct or capitalize certain expenditures (temporary).
- § 1.263A-1T Uniform capitalization of costs (temporary).
- § 1.1016-3T Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 13, 1913 (temporary).
- Announcement 2013-10
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