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.


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