Cap Regs - One Year Later

Cap Regs – One Year Later

Posted on 19th January 2015

DOZ aired its first session of the Cap Regs – One Year Later webinar on January 8, 2015.  The webinar includes a discussion of accounting method changes arising out of Rev Proc 2014-16 and 2014-54 relating to the new capitalization and disposition regulations including the limited opportunity for taxpayers to file, and take advantage of, the “late partial asset disposition election.” It also focuses on issues that the Affordable and Multifamily Housing industry face on a daily basis, specifically addressing the difference in the analysis of expenditures relating to personal property versus real property which is required to determine whether or not such expenditures are required to be capitalized.  Click here for a link to a video of the webinar.