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irsdepreciationrules.com
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EDITORIAL TEAM · METHODOLOGY · DISCLOSURES

A maintained reference, not a sales site.

IRS Depreciation Rules is operated as an editorial reference to the Internal Revenue Code as it applies to depreciation. Every page is reviewed by a credentialed tax professional and dated. Errata are corrected within seven days.

Mission

The federal depreciation rules are codified across hundreds of pages of statute, thousands of pages of regulations, and dozens of IRS publications. The official documents are authoritative — and almost entirely unreadable to anyone outside the tax-professional audience.

This site exists to translate. Every page presents the rule in plain English, quotes the controlling statute verbatim, links to the primary source, and shows the rule in operation with worked examples. The audience is CPAs, EAs, tax attorneys, and the sophisticated investors and journalists who need to verify a position before relying on it.

The site does not sell anything. It is not a calculator, not a lead-generation funnel, and not an advertorial. It is a public reference operated as a service to the practitioner and research community.

Editorial

Cost Seg Smart Editorial
Editorial of record
Operated by Cost Seg Smart LLC Subject coverage: federal depreciation, MACRS, §168(k), §179, Form 3115, recapture, §469 passive activity, cost segregation, QIP

Every page on this site is published under the Cost Seg Smart Editorial byline. Editorial does not provide tax advice for individual taxpayers; each page links to the controlling statute, regulation, and IRS publication so practitioners can verify the position against the primary source before relying on it.

How pages are built and maintained

  1. Initial draft — based on the primary statute, the relevant Treasury Regulations, the controlling IRS Revenue Procedure, the applicable IRS Publication, and any seminal judicial decisions.
  2. Source verification — every numerical claim, every "the IRS says," every regulatory reference is checked against the primary source and the source URL is included in the citation list.
  3. Editorial review — every page is reviewed against the cited primary sources before publication. The Cost Seg Smart Editorial byline appears on the page itself.
  4. Quarterly sweep — every page is re-reviewed against current law on a quarterly cadence. The next-sweep date is shown on the page; revisions are logged in the /changelog/.
  5. Errata — readers may report substantive errors to errata@irsdepreciationrules.com. Verified errors are corrected within seven days, and the changelog records the change.

Operated by

IRS Depreciation Rules is operated by Cost Seg Smart LLC, an American cost segregation provider. The operating company funds the editorial work and provides the engineering team that contributes to the worked-example sections.

The site is operated as a public reference — there are no calculators, no order forms, no email capture, and no advertising on this site. The relationship with Cost Seg Smart is disclosed in the footer of every page and at /methodology/#disclosure.

Pages that touch operational application of the rules (cost segregation, Form 3115, §469 REPS analysis) include at most one inline editorial citation to a Cost Seg Smart-network property where a worked example or decision tool genuinely helps the visitor's next step. The citations are not promotional copy and are reviewed under the same editorial standard as the rest of the page.

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