The IRS has a new audit technique guide for its examiners on capitalization of tangible property. The guide is for examiners to risk assess for issues involving the capitalization and dispositions of tangible property. The guide is useful for business owners and tax practitioners to understand what the IRS is looking for on an audit.
Barbara Weltman
Big Ideas for Small Business, Inc.
Subscribe and download our eBook, "150+ Tax Deductions for Small Business A to Z."
Footer
