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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 21 
Acquisition or Production of Property 
Amounts  paid  in  the  process  of 
investigating  or  otherwise  pursuing 
the acquisition of real property does 
not  facilitate  the  acquisition  if  it 
relates to activities performed in the 
process  of  determining  whether  to
acquire real property
and which real
property to acquire
 Such costs are 
not capitalized. 
Elect  to  treat  amounts paid for 
employee 
compensation 
and/or 
overhead  as  amounts  that  facilitate 
the  acquisition  of  real  or  personal 
property.    Such  cost  would  then  be 
capitalized  separately  for  each 
acquisition.  Election is made by the 
taxpayers  treatment  on  the  timely 
filed  original  tax  return  (including 
extensions)  for  the  taxable  year 
amount is paid. 
Special Rule for 
Real Property 
Election to 
Capitalize 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 22 
Acquisition or Production of Property 
Defense of Title 
Amounts paid to defend or perfect title to real or personal property are amounts paid to 
acquire or produce property and require capitalization. 
• Taxpayer incurs legal fees to contest a condemnation complaint under eminent 
domain.  Amounts paid must be capitalized
as a cost to defend title to the property. 
• Taxpayer incurs legal fees after municipality passes an ordinance that prohibits the 
operation of it’s established business.  Amounts paid to preserve business activities is 
not
required to be capitalized. 
• Taxpayer incurs legal fees after a public works establishes a building line across 
business property, adversely affecting the value of the property.  Amounts paid must 
be capitalized
as cost to defend title to the property. 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 23 
Acquisition or Production of Property 
Industry Concerns 
• Costs incurred to determine whether to acquire real property or which property to 
acquire are deductible 
• Capitalize costs to defend title to property 
• Internal labor and overhead are not facilitative costs and are not required to be 
capitalized 
• Facilitative costs must be capitalized 
• Must still apply 263A capitalization to acquired or produced property  
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 24 
Unit of Property: 
§1.263(a)-3(e) 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 25 
Improvements to Property  
Application 
Unit of Property 
Improvements 
to Property 
Safe Harbor 
for Routine 
Maintenance  
Disposition 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 26 
Unit of Property  
Buildings 
Structural 
Components 
HVAC 
Plumbing 
Electrical 
Escalators 
Elevators 
Fire 
Protection 
Security 
Systems 
Gas 
Distribution 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 27 
Unit of Property 
Leased, Co-op or Condo Property 
UOP is the individual 
unit owned and  
its structural  
components  
UOP is the portion of 
each building and 
building systems 
subject to the lease 
Was the expenditure 
for the repair or 
improvement of: 
Is the taxpayer’s 
ownership interest  
the entire building? 
UOP is the entire 
building system or 
building structure  
UOP is the portion of 
the building and/or 
building system in 
which the taxpayer 
has possessory rights  
Lessee 
Condo 
Co-op 
YES 
NO 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 28 
Unit of Property  
Common Examples of Building System Components 
Building Unit(s) of Property and Common Components 
Building 
Structure 
•Roof 
•Walls 
•Floors 
•Ceilings 
•Foundation 
Heating 
Ventilation 
and Air 
“HVAC” 
•Motors 
•Compress. 
•Boilers 
•Furnace 
•Chillers 
•Pipes 
•Ducts 
•Radiators 
Plumbing 
Systems 
•Pipes 
•Drains 
•Valves 
•Sinks 
•Bathtubs 
•Toilets 
•Water and 
Sanitary 
Sewer 
Collection 
Equip. 
•Water 
Utility 
Equip. 
Electrical 
Systems 
•Wiring 
Outlets 
•Junctions 
•Lighting 
Fixtures & 
Connectors 
•Elec. 
Utility 
Equip. 
All 
Elevators 
•Elevator 
boxes 
•Control 
equipment 
•Cables and 
movement 
equipment 
All 
Escalators 
•Rails 
•Steps 
•Supporting 
Equipment 
•Controls 
Fire 
Protection 
and Alarm 
Systems 
•Sensing & 
Detection 
Devices 
•Computer 
Controls 
•Sprinkler 
Heads & 
Mains 
•Piping & 
Plumbing 
•Alarms 
•Control 
Panels 
•Signage 
Security 
Systems to 
Protect 
Building and 
Occupants 
•Window & 
Door Locks 
•Security 
Cameras 
•Recorders 
•Monitors 
•Motion 
Detectors 
•Security 
Lighting 
•Alarms 
•Entry 
Access 
Gas Distr. 
System 
•Pipes 
•Gas Utility 
Equipment 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 29 
Unit of Property  
Property Other than Buildings 
General Rule: Functional 
Interdependence 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 30 
Unit of Property 
Defined for Property Other than Buildings 
Plant Property: 
Unit of Property as determined is 
further divided into smaller units 
comprised of each component that 
performs a discrete and major 
function or operation within the 
functionally interdependent 
machinery or equipment. 
Network Assets: 
Railroad track 
Oil and gas pipelines 
Water and sewage pipelines 
Power transmission 
Distribution lines 
Telephone and cable lines 
Unit of Property is determined by the 
taxpayer’s  particular  facts  and 
circumstances  except  as  provided  in 
published guidance. 
Functionally Interdependent: 
Comprises  a  single  unit  of  property 
when  the  placing  in  service  of  one 
component  by  the  taxpayer  is 
dependent on the placing in service of 
the other component by the taxpayer.  
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