(IRS anticipates issuing final regulations in 2013 on the deduction and capitalization of expenses related to tangible property; final regulations will differ from temporary regulations in certain ways including the de minimis rule, dispositions and the safe harbor for routine maintenance; final regulations will apply to tax years beginning on or after Jan. 1, 2014, and can, at a taxpayer's option, be applied to tax years beginning on or after Jan. 1, 2012).