# Prop. Treas. Reg. § 1.263A-15: Effective dates, transitional rules, and anti-abuse rule.

Proposed regulation, not in force. REG-133850-13, 89 FR 42404, published 2024-05-15 <https://www.federalregister.gov/documents/2024/05/15/2024-10579/interest-capitalization-requirements-for-improvements-to-designated-property>. Interprets 26 U.S.C. § 263A.

Par. 5. Section 1.263A-15 is amended by adding paragraph (a)(6) to read as follows:

(a) * * *

(6) Sections 1.263A-8(d)(3) and 1.263A-11(e) and (f) apply to taxable years beginning after [DATE OF PUBLICATION OF FINAL RULE]. A change in a taxpayer's treatment of interest to a method consistent with §§ 1.263A-8(d)(3) and 1.263A-11(e) and (f), as applicable, is a change in method of accounting to which sections 446 and 481 apply.

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