Understanding the IRS’ uniform capitalization (UNICAP) rules is critical for manufacturers that produce real or tangible personal property (or acquire these types of property for resale). Otherwise, they could be surprised by an IRS audit. Watch as Juan Torres provides an overview of the regulations and explains what companies should do if they find themselves facing a potential audit.


Learn more about UNICAP rules by downloading our CRInsight, Navigating the Topsy Turvy World of Uniform Capitalization Rules for Manufacturers.