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.
In the liver, cholecalciferol (vitamin D 3) is converted to calcidiol, which is also known as calcifediol (INN), 25-hydroxycholecalciferol (aka 25-hydroxyvitamin D 3 â abbreviated 25(OH)D 3). diet deficient in vitamin D in conjunction with inadequate sun exposure causes osteomalacia (or rickets when it occurs in children), which is a softening of the bones. In the developed world, this is a rare disease.