Elect Out of Partnership Tax Status – Reg. Section 1.761-2(b)(2)

Elect Out of Bonus Depreciation – IRC Section 168(k)(7)

Safe Harbor to Expense Assets – Reg. Section 1.263(a)-1(f)

Revocation of S Corporation Status – IRC Section 1362(d)(1)

Election to Deduct Business Start-Up Costs – IRC Section 195(b)

Election to Recharacterize Debt Secured by Qualified Residence – Reg. Section 1.163-10T(o)(5)

Election to Group Real Estate Activities as a Single Activity – IRC Section 469(c)(7)(A)

Husband-and-Wife Joint Venture Election – IRC Section 761(f)

Election to Capitalize Carrying Costs of Vacant Lot and Unproductive Land – Reg. Section 1.266-1(b)(1)(i)

Two-Month Extension of Time to File for U.S. Taxpayers Living Abroad – Reg. Section 1.6081-5(a)(5)

Election to Expense Renovations – Reg. Section 1.168(i)-8(d)