Elect Out of Bonus Depreciation

Election to Forego Carryback of NOL

Safe Harbor to Expense Assets

Revocation of S Corporation Status

Election to Deduct Business Start-Up Costs

Election to Recharacterize Debt Secured by Qualified Residence

Election to Group Real Estate Activities as a Single Activity

Husband-and-Wife Joint Venture Election

Election to Capitalize Carrying Costs of Vacant Lot and Unproductive Land

Two-Month Extension of Time to File for U.S. Taxpayers Living Abroad

Election to Expense Renovations

December 2018 Client Newsletter