DEPRECIATION REFERENCE · MAINTAINED · OPEN ACCESS
The Depreciation Reference
Every operational rule and every primary source document — indexed and cross-linked. Pick a rule to read the controlling statute and operational consequence; pick a source to read the statutory or administrative text.
| STATUTE | TOPIC · OPERATIONAL CONSEQUENCE | PRIMARY SOURCES | PAGES | UPDATED |
|---|---|---|---|---|
| IRC §168 | MACRS schedules Class lives, recovery periods, and conventions for the Modified Accelerated Cost Recovery System. | 26 U.S.C. §168 Treas. Reg. §1.168-1 Pub. 946 | 2026-05-08 | |
| IRC §168(k) | Bonus depreciation First-year additional depreciation. OBBBA restored 100% for property placed in service after Jan 19, 2025. | 26 U.S.C. §168(k) TD 9993 Notice 2025-17 | 2026-05-08 | |
| Pub. 5653 | Cost segregation Engineering reclassification of building components into shorter recovery periods. Audit Techniques Guide. | Pub. 5653 (ATG) CCA 202612008 | 2026-04-22 | |
| Form 3115 | Change in accounting method Filing under Rev. Proc. 2015-13 to claim missed depreciation. §481(a) adjustment, automatic vs. non-automatic. | Rev. Proc. 2015-13 Treas. Reg. §1.446-1(e) Rev. Proc. 2026-08 | 2026-04-15 | |
| IRC §469 | Passive activity rules Limitations on losses from passive activities. Real estate professional exception, material participation tests. | 26 U.S.C. §469 Treas. Reg. §1.469-5T Pub. 925 | 2026-03-30 | |
| IRC §§1245·1250 | Recapture rules Ordinary-income recapture on disposition. The §1245 vs §1250 distinction and unrecaptured §1250 gain. | 26 U.S.C. §§1245, 1250 Treas. Reg. §1.1250-1 Pub. 544 | 2026-04-03 | |
| IRC §179 | Section 179 expensing Immediate expensing election. 2026 dollar limit $1.29M, investment cap $3.22M, taxable-income limited. | 26 U.S.C. §179 Treas. Reg. §1.179-1 Pub. 946 | 2026-03-18 | |
| IRC §280A | Vacation home / personal-use 14-day / 10% threshold reclassifies a rental to a residence, capping deductions at gross rental income. The largest STR cost-seg gotcha. | 26 U.S.C. §280A Treas. Reg. §1.280A-1 Pub. 527 | 2026-05-16 | |
| Treas. Reg. §1.263(a)-3 | Repair vs. improvement (TPR) The de minimis, routine maintenance, and small-taxpayer safe harbors plus the BAR test. Decides what's capitalized basis before cost seg runs. | 26 U.S.C. §263(a) Treas. Reg. §1.263(a)-3 Rev. Proc. 2015-20 | 2026-05-16 |