January 17, 2017
Here’s a quote from the recently released IRS Audit Techniques Guide on the Capitalization of Tangible Property: COST SEGREGATION STUDIES Taxpayers have used cost segregation studies to determine what constitutes § 1245 (personal) or § 1250 (real) property for many years. Historically, these cost segregation studies have resulted in advantageous depreciation deductions for taxpayers. With […]