Tuesday - February 3, 2026
IRS Issues Notice on Interim Guidance on Additional First Year Depreciation Deduction Under Sec. 168(k)
February 03, 2026
WASHINGTON, Feb. 3 -- The Internal Revenue Service issued the following notice (No. 2026-11) on Feb. 2, 2026, entitled "Interim Guidance on Additional First Year Depreciation Deduction under Sec. 168(k)".

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SECTION 1. OVERVIEW

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) that would implement the addi . . .

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