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Uniform Capitalization Rules
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Publication 225 - Farmer's Tax Guide - Basis of Assets
Uniform Capitalization Rules. Under the uniform capitalization rules, you must include certain direct and...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods
Uniform Capitalization Rules. Under the uniform capitalization rules, you must capitalize the direct costs...
Publication 538 - Accounting Periods and Methods - Accounting Methods
Uniform Capitalization Rules. Under the uniform capitalization rules, you must capitalize the direct costs...
Publication 551 - Basis of Assets - Basis of Assets
Uniform Capitalization Rules. The uniform capitalization rules specify the costs you add to basis in certain...
Related Topic Links
related topicAdjusted Basis
related topicCapital Assets
related topicCapitalization of Income
related topicCapitalized Premiums