Sample §1.263(a)-1(f) Capitalization Policy

January 12, 2015

This document contains sample suggested language for adopting a capitalization policy for a taxpayer in accordance with Treas. Reg. §1.263(a)-1(f).  The first-time adoption of a capitalization policy is not a change in accounting method and does not require the filing of Form 3115.

Want to view entire articles or watch the videos?