Does the date on receipts matter?

[Wesley C.]

For tax purposes, can I make purchases to be used in a rehab before the actual closing date. For example, you find a floor model stove that is exactly what you had planned on purchasing but this one is $300 less than the new one. If the receipt date on said item falls prior to the closing date, is it copacetic with the IRS since you actually don't own the property yet?