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SECTION 5. TRACK MAINTENANCE

Internal Revenue Bulletin 2001-37 · 2026-10-03 edition · updated 2026-10-04 · United States

ALLOWANCE METHOD

.01 In General .02 Track Maintenance Allowance .03 Capitalized Amount .04 Changes to Form R-1 .05 Example

(1) Facts (2) Track maintenance allowance (3) Capitalized amount

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▸Contents — Internal Revenue Bulletin 2001-37
Internal Revenue Bulletin 2001-37

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