Home › CFR › Title 48 › Part 9904 › §9904.40448 CFR §9904.404 — Capitalization of tangible assets.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link[This section has no text of its own — its provisions are set out in § 9904.404-10 through § 9904.404-63.]