Depreciation planning for newly acquired commercial real estate.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1997. The length of the article is 1656 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Commercial property purchases need not result in all of the property falling under the 39-year depreciation rule. It is possible to allocate a higher percentage of the purchase price to depreciable assets, depreciate some land improvements and what one might normally think of as tangible personal property, and expense property under section 179. Applicable IRS regulations, revenue rulings, and court cases are discussed.

Citation Details
Title: Depreciation planning for newly acquired commercial real estate.
Author: Mary Vidal Hays
Publication:The Tax Adviser (Magazine/Journal)
Date: October 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n10 Page: 618(3)

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