IRS PUB 946 CODIFICATION
IRS Publication 946 MACRS Tax Depreciation Standard
Authoritative guide on U.S. federal tax depreciation rules, 3/5/7/15-Year GDS half-year convention tables, and Section 179 expensing caps.
Technical Standards & Regulatory Codification
Adhering to IRS PUB 946 ensures full compliance across corporate general ledger accounting, fixed asset registers, and federal income tax return disclosures.