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2. Depreciation planning for newly acquired commercial real estate.

Author

Hays, Mary Vidal and Keeley, Karen M.

Subjects
Depreciation -- Laws, regulations and rules, Tax accounting -- Taxation -- Laws, regulations and rules, Allocation (Taxation) -- Laws, regulations and rules, Real property -- Taxation -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 167) (I.R.C. 48) (I.R.C. 179)
Abstract

Little satisfaction is gained from depreciating commercial real estate over 39 years; however, taxpayers acquiring such property may be able to get a greater tax advantage by depreciating some parts [...]

Published
1997

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