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Noun[edit] memory lane â(plural memory lanes) ( 1 idiomatic, sometimes capitalized) A set of recollections available to be reviewed, especially accompanied by a feeling of nostalgia.  1954, Peter De Vries, The Tunnel of Love, Little, Brown, & Co., p. 25:
Section 263A: Uniform Capitalization Rules. By Jolaine Hill, CPA. The Uniform Capitalization (UNICAP) rules of Section 263A of the Internal Revenue Code (IRC) prescribe the method for determining the types and amounts of costs that must be capitalized rather than expensed in the current period.