IRC Section 263(a) Changes

Join us for the upcoming PeerSpan Hot Topic call.

Date: Thursday, February 16, 2012 at 2:00PM EST
Topic: IRC Section 263(a) Changes
Presenter: Scott Skarda, Senior Manager | Strategic Tax Advisory Team | Deloitte Tax LLP
Learning Objective: Participants will be updated on the current happenings with the new tax regulations
Call in number: 800-250-2600
PIN #: 647 822

On December 23, 2011 the IRS issued temporary and proposed tangible property regulations under IRC Section 263(a) effective for tax years beginning on or after January 1, 2012. Are you aware of the potential impact these new provisions may have on your organization? In this hot topic call, we’ll discuss:

  • Criteria for determining expense versus capitalization of tangible property, including transaction costs to acquire property and capitalization thresholds.
  • Treatment of materials, supplies, and spare parts, and determining appropriate units of property.
  • Disposition rules for structural components of a building.
  • Criteria for applying the routine maintenance safe harbor.
  • Insights and clarity on these provisions

Prerequisites: Note
Program Level: Overview
Advance Preparation: None
Delivery Method: Group-Live

To receive 1 hour of CPE you must be included when the roll call is taken and fill out an evaluation form. If you would like to receive CPE credit, please complete the PeerSpan Hot Topic Evaluation Form and email it to, or fax it to Kim Klein’s attention via 312.750.1203, or mail it to PeerSpan at
216 W. Jackson Blvd. Suite 625, Chicago, IL 60606.  PeerSpan will send you a certificate for the CPE credit upon receipt of the evaluation form.

More details on the CPE credits.

For questions or concerns please contact