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Data / Federal rules / 2024-16214

Interest Capitalization Requirements for Improvements to Designated Property; Correction

The Internal Revenue Service published this proposed rule in the Federal Register on July 24, 2024. Comments closed on July 15, 2024.

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What the agency says

This document corrects a notice of proposed rulemaking (REG- 133850-13) published in the Federal Register on May 15, 2024, containing proposed regulations that would remove the associated property rule and similar rules from the existing regulations on the interest capitalization requirements for improvements to designated property.

Key facts

Document number
2024-16214
Type
Proposed rule
Action
Notice of proposed rulemaking; correction
Agency
Treasury Department; Internal Revenue Service
Published
July 24, 2024
Comments due
July 15, 2024
Dates
Written or electronic comments were to be received by July 15, 2024.
Docket
REG-133850-13
Regulation ID (RIN)
1545-BN93
Code of Federal Regulations
26 CFR 1
Pages
1

The document on federalregister.gov PDF

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Everything from the Internal Revenue Service · Published in July 2024

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.