Proposed Regulations on Capitalization of Tangible Assets Defer Decision on the De Minimis Rule READ FULL PUBLICATION ->T3: Taxing Times Tidbits, 36 Taxing Times, Vol. 3, Issue 1 (February 2007) Samuel A. Mitchell, Peter H. WinslowL. WrightFebruary 13, 2007 Facebook0 Twitter 0 Likes