Proposed Regulations on Capitalization of Tangible Assets Defer Decision on the De Minimis Rule, T3

Proposed Regulations on Capitalization of Tangible Assets Defer Decision on the De Minimis Rule, T3: Taxing Times Tidbits, 36 Taxing Times, Vol. 3, Issue 1 (February 2007) (Co-authored with Samuel A. Mitchell). Click here for Full Text (PDF)