Search Help

Enter one of more keywords to search. Use quotes for “exact phrase.” Note that '*' and '?' wildcards are supported.

When your search results appear, you can refine your search further: Sort for only results in which all search terms appear AND/OR sort by chronological order.

Article Date:
August 2007

Word Count:



Equipment Found in a Real Property Building

Cost segregation is hot not only with tax advisors and taxpayers, but with the IRS, too. The reason is simple: the building you see is not the building you depreciate.


The IRS Web site contains relevant court cases to help IRS examiners decide whether assets are equipment or buildings.1 They need the guide because cost segregation takes the building you think you see and breaks it into smaller components, including equipment and building.


For ideas about parts of a building that ... Log in to view full article.

Already a subscriber?
Email Address

You’ll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter
Not yet a subscriber?
with a money-back guarantee

Powered by Cranium Softworks - CMS, Subscription Mgmt & Web Development