Rev. Proc. 2007-48, 2007-2 C.B. 110

Bulletin No. 2023–1 105 January 3, 2023

263 Safe harbor methods for track structure expenditures

263 Determination whether expenditures to maintain, replace or improve wireline network assets must be capitalized

263 Determination whether expenditures to maintain, replace or improve wireless network assets must be capitalized

263 Allocating success-based fees paid in business acquisitions or reorganizations

263 Electric trade and distribution property assets

263A Safe harbor methods for certain motor vehicle dealerships

280A Safe harbor method to determine the amount of deductible expenses attributable to certain business use of a residence

280B Certain structural modifications to a building not treated as a demolition

446 Film producer’s treatment of certain creative property costs

446 Bank’s treatment of uncollected interest

448 Nonaccrual-experience method - book safe harbor method

451 Safe harbor for capital cost reduction payments