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Publication 5712: Capitalization of Tangible Property Audit Technique Guide

Product number
Publication 5712
Title
Capitalization of Tangible Property Audit Technique Guide
Type
Publications
Issuing body
Internal Revenue Service (irs.gov)
Revision (per IRS index)
Sep 2022
Open official PDF on irs.gov
The number, title, and revision date above are reproduced verbatim from the official IRS index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds no instructions or commentary. Not tax or legal advice.