Knowledge Hub
Resources
Indexes, glossaries, research method, and the library disclaimer.
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Court Case Index
A map of the named decisions and topic pages in this library, including four inventory URLs that stay unpublished.
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Tax Code and Regulation Index
The Internal Revenue Code sections and Treasury regulations this library actually cites, with a pointer to the page that discusses each one.
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IRS Publications and Forms Index
IRS publications, notices, revenue procedures, and form instructions this library cites, with the date of the version that was opened.
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Property-Type Guide Index
How to use the property guides, and which seven IRS industry matrices exist versus which property types have none.
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Asset Classification Index
A map of the asset-library pages, grouped by building system, with the tests that actually decide class.
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Cost Segregation Glossary
Short definitions of the study vocabulary used on CostSeg SI pages. The cited authorities control if a definition and a statute disagree.
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MACRS and Depreciation Glossary
Definitions of recovery periods, conventions, bonus depreciation, §179, and related Code terms used throughout this library.
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Engineering and Construction Glossary
Construction and estimating terms that appear in studies. They describe how costs are measured. They are not tax classes.
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Bonus Depreciation Reference Guide
Current-law bonus depreciation rates, acquisition-date rules, and eligibility limits as verified as of October 16, 2026.
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Research Methodology
How CostSeg SI chooses, grades, and limits sources before a page is written. Research can be source-checked. It is not a substitute for named expert review.
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Source and Citation Standards
What a CostSeg SI citation must include, which URLs are allowed, and when a page is marked verified, partial, or held.
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Content Review and Update Policy
How a page moves from drafted to publishable, why expert review is required, and what “update” means after a statute or IRS notice changes.
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Tax Law Update Archive
Dated notes of the statutes and IRS documents that changed depreciation practice for this library’s 2026 research, not a news feed.
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Research Library Disclaimer
This library is educational. It is not tax, legal, or engineering advice, and it is not a claim about any property’s deductions.
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