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Reg. § 1.263A-8 contain precise definitions of designated property and include inherently . 1.263A-8 through 1.263A-15 provides guidance with respect to the .

May 11, 2005 – If a unit of property produced under a contract is designated property under § 1.263A–8(d)(2)(i) with respect to the customer, the customer's .

230+ items – Title 26--Internal Revenue. CHAPTER I--INTERNAL REVENUE .

May 11, 2005 – 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or . . (8) Termination payments and amounts paid to facilitate mutually .

The term physical production activities includes any physical activity that constitutes production within the meaning of §1.263A–8(d)(1). The production period .

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Aug 31, 2011 – §1.263A–8 Requirement to capitalize interest. (a) In .

May 11, 2005 – The regulations under §§1.263A–1 through 1.263A–6 provide .

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Whether property is 1-year or 2-year property under §1.263A–8(b)(1)(ii) is also determined separately with respect to each unit of property as defined in .

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Mar 17, 2011 – Reg. § 1.263A-8 contain precise definitions of designated property and include inherently permanent structures in the definition of real property. .

May 11, 2005 – Sec. 1.263A-8 Requirement to capitalize interest . Except as otherwise provided, for purposes of §§1.263A–8 through 1.263A–15, a person is .

Apr 8, 2011 – Reg. § 1.263(a)-5(c)(8), BDO can further assist the taxpayer in determining whether a portion of the capitalized fees related to the abandoned .

See §1.263(a)–5(c)(8) for rules governing the treatment of amounts paid to terminate a transaction to which that section applies. (iii) Examples. The following .

Aug 22, 2011 – (a) Effective dates —(1) Sections 1.263A–8 through 1.263A–15 generally apply to interest incurred in taxable years beginning on or after .

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See 1.263(a)5(c)(8) for rules governing the treatment of amounts paid to terminate a transaction to which that section applies. (iii) Examples. .

Jump to Audit Steps: Interest Capitalization (Avoided Cost Method) Using . ‎: . (Avoided Cost Method) Using Treas. Reg. 1.263A-8 through 1.263A-15 .

Feb 11, 2007 – 1.263A-7 Changing a method of accounting under section 263A .

1.263A-13 Oil and gas activities. (a) In general. This section provides .

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This section provides rules that are to be applied in tandem with §§1.263A–8 through 1.263A–12, 1.263A–14, and 1.263A–15 in capitalizing interest with respect .

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1.263A-8 contain precise definitions of designated property and include inherently permanent structures in the definition of real property. In summary, all real .

Jun 9, 2005 – Section 1.263(a)-5(c)(8) which treats termination fees paid to a party in a proposed transaction as facilitative to a completed transaction if the .

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For more details, see Regulations sections 1.263A-8 through 1.263A-15. For more details on the uniform capitalization rules, see Regulations sections 1.263A -1 .

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1.263A-8 through 1.263A-15 for rules regarding the requirement to capitalize interest, . 1.263A- 8(b), provided a computation under any provision of the Internal .

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26 CFR 1.263(a)-5 - Amounts paid or incurred to facilitate an acquisition .

Repair Allowance Amount equals: Average Unadjusted Basis of asset(s) within the . 1.263(a)-3(g)(8); ^ This is the percentage calculated for a 10 year property .

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