Bulletin No. 2013-3 January 14, 2013
Internal Revenue Bulletin 2013-3 · 2026-10-03 edition · updated 2026-10-04 · United States
transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group.
Announcement 2013–7, page 308. This document amends temporary regulations (T.D. 9564, 2012–14 I.R.B. 614) regarding the deduction and capitalization of expenditures under sections 162(a) and 263(a) of the Code relating to tangible property to apply to taxable years beginning on or after January 1, 2014, while permitting taxpayers to apply the temporary regulations for taxable years beginning on or after January 1, 2012, and before applicability date of the final regulations.
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