Citations referenced (12)
RP-87-56-class-275-residential
Rev. Proc. 87-56 — Residential Rental Real Property
irs.gov/publications/p946
RP-87-56-class-5yr-personal
Rev. Proc. 87-56 — 5-Year Personal Property
irs.gov/publications/p946
RP-87-56-class-15yr-landimp
Rev. Proc. 87-56 — 15-Year Land Improvements
irs.gov/publications/p946
OBBBA-PL-119-21
OBBBA Pub L 119-21 — 100% bonus restoration
irs.gov/newsroom/one-big-beautiful-bill-provisions
CA-FTB-SB-711-conformity
FTB SB 711 Conformity Act of 2025
ftb.ca.gov/tax-pros/law/conformity.html
WHITECO-65-TC-664
Whiteco Industries v. Commissioner — six-factor test
irs.gov/pub/irs-drop/rr-03-54.pdf
HCA-109-TC-21
HCA Inc. v. Commissioner — component depreciation
law.justia.com (348 F.3d 136)
If the IRS audits this study
Your firm produces the audit packet — engine_run hash, defensibility audit result, classifications with citations, provenance trace, and the full PlatformEvent timeline.
Engineer review notes
2 MEDIUM-confidence flags: guest bath vanities (verify removable per Whiteco) + coastal HVAC adjustment for salt-air corrosion accelerated wear. Engineer of record: Bola Akinsanya, ASCSP CCSP (pending).