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Final Rules Adopt Cutback in Interest Capitalization Requirements for Property Improvements
October 14, 2025ArticleFinal Rules Adopt Cutback in Interest Capitalization Requirements for Property Improvements
October 14, 2025IRS final regs remove the “associated property rule” for interest capitalization on improvements to designated property, aligning with court decisions. New rules apply after Oct. 2, 2025; proposed regs can be used for tax years after May 15, 2024.
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