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Proposed Rule2024-16214

Interest Capitalization Requirements for Improvements to Designated Property; Correction

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
July 24, 2024

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

This document corrects a notice of proposed rulemaking (REG- 133850-13) published in the Federal Register on May 15, 2024, containing proposed regulations that would remove the associated property rule and similar rules from the existing regulations on the interest capitalization requirements for improvements to designated property.

Indexed from Federal Register on July 24, 2024.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.