SECTION 5. UNITS OF PROPERTY

AND MAJOR COMPONENTS OF GENERATION PROPERTY

.01 In general . If used in accordance with the requirements set forth in this revenue procedure, the unit of property or major component determinations provided in Appendix A of this revenue procedure will not be challenged by the Service under § 263(a) and the regulations thereunder.

.02 Universal use of units of property not required . A taxpayer within the scope of this revenue procedure is not required to use all the unit of property definitions provided in Appendix A of this revenue procedure and, therefore, may use one or more of the unit of property definitions provided. However, this revenue procedure does not apply to property for which a taxpayer does not use a unit of property definition provided in Appendix A. A taxpayer that uses a unit of property definition provided in Appendix A must also use the major component definition(s) listed in Appendix A for that unit of property. Additionally, a taxpayer may not rely on a major component definition without using the corresponding unit of property definition. Once used, a unit of property definition and the corresponding major component definition(s) for that unit of property apply to all similar assets, including

May 28, 2013 1143 2013–22 I.R.B.

counting provided in Rev. Proc. 2013–24 is “182.”

(6) Contact information . For further information regarding a change under this section, contact Alan S. Williams at (202) 622–4950 (not a toll free call).