REVISION RECORD · QUARTERLY SWEEP · ERRATA WITHIN 7 DAYS
Substantive page revisions.
Every substantive change to a page on this site — new statute, new regulation, new IRS guidance, error correction — is logged below with date, reviewer, and version. The page itself shows the same record in its footer.
| DATE | PATH | SUBSTANTIVE CHANGE | REVIEWER | REV |
|---|---|---|---|---|
| 2026-05-08 | /bonus-depreciation/ | Updated §168(k) page to reflect IRS Notice 2026-12 clarifying placed-in-service date for binding written contracts. | EDITORIAL | v1.0.0 |
| 2026-04-22 | /obbba-2025/ | Added Treasury proposed regulations REG-114923-25 to the OBBBA implementation timeline. | EDITORIAL | v0.9.4 |
| 2026-04-15 | /form-3115/ | Revised §481(a) adjustment worked example for the new automatic consent under Rev. Proc. 2026-08. | EDITORIAL | v0.9.3 |
| 2026-04-03 | /class-lives/table/ | Reviewed all 147 asset class entries against Rev. Proc. 87-56 as updated through 2026-Q1. No changes required. | EDITORIAL | v0.9.2 |
| 2026-03-28 | /qualified-improvement-property/ | Added Chief Counsel Advice 202612008 on QIP eligibility for owner-occupied portions. | EDITORIAL | v0.9.1 |