Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Cost Segregation Audit Techniques Guide - Table of Contents

This Audit Techniques Guide is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below.

Table of Contents

Chapters:

  1. Preface - 2016 Update - Revised 10/2016
  2. Introduction - Revised 10/2016
  3. Legal Framework - Revised 10/2016
  4. Cost Segregation Approaches - Revised 10/2016
  5. Special Topics
    1. Uniform Capitalization - Revised 10/2016
    2. Change in Accounting Method - Revised 10/2016
    3. Depreciation Overview - Revised 10/2016
    4. Relevant Court Cases - Revised 10/2016
    5. Construction Process - Revised 10/2016
    6. Bonus Depreciation - Revised 10/2016
  6. Industry Specific Guidance
    1. Casinos - Revised 12/2007
    2. Restaurants - Revised 12/2007
    3. Retail Industries - Revised 12/2007
    4. Auto Manufacturing - Revised 10/2016
  7. Issue Specific Guidance
    1. Electrical Distribution System - Revised 10/2016
    2. Stand-Alone Open-Air Parking Structure - 10/2016