Data / Federal rules / 2025-19279
Interest Capitalization Requirements for Improvements That Constitute Designated Property
The Internal Revenue Service published this final rule in the Federal Register on October 2, 2025. It took effect on October 2, 2025.
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What the agency says
This document contains final regulations that, with regard to the interest capitalization requirements for improvements constituting designated property, remove the associated property rule and similar rules from the existing regulations. In addition, this document contains final regulations that modify the definition of "improvement" for purposes of applying those existing regulations. Lastly, this document contains final regulations that modify other rules in those existing regulations in light of the removal of the associated property rule. The final regulations affect taxpayers making improvements to real or tangible personal property that constitute the production of designated property.
Key facts
- Document number
- 2025-19279
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 2, 2025
- Takes effect
- October 2, 2025
- Dates
- Effective date: These regulations are effective on October 2, 2025.
- Docket
- TD 10034
- Regulation ID (RIN)
- 1545-BN93
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 3
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.