IRS Regs Create Both Compliance Challenges and Tax Saving Opportunities. The IRS has issued new guidance that will have a significant impact on how hotel and restaurant owners capitalize and depreciate assets placed into service. Effective for tax years beginning January 1, 2014, new tangible property regulations regulate the treatment of normal repairs and maintenance versus an improvement to an asset.
Causes of Calcification. Calcification of soft tissue appears to be the method by which the body repairs an internal wound. Calcification usually forms in tissues that have been exposed to injury, surgery, radiation, infection or cysts. The Linus Pauling Institute states that vitamin D toxicity causes an increase in serum calcium levels, which, over time, may lead to calcification of the heart and kidneys.
1 Vitamin D helps the absorption of calcium from the intestines. 2  A lack of vitamin D causes calcium-depleted bone (osteomalacia), which further weakens the bones and increases the risk of fractures.