U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
Regulations most recently checked for updates: Aug 27, 2025
Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of $5,000 or more per unit.