Temporary Modification of NOL Rules
May 20, 2020
NOL Carryback Previously, under Code §172(a), amount of NOL deduction equal to lesser of: Aggregate
Tag: Cost Segregation Services
Business & Cash Flow
April 14, 2020
Maximize Your Business’s Cash Flow with Cost Segregation Services The first rule of business is
Code Section 110 Part 2
March 19, 2020
Landlord Construction Allowance Planning Considerations Tenant construction allowances are an integral part of commercial real
Code Section 110 Part 1
March 19, 2020
Code Section 110 – Qualified Tenant Construction Allowance Tenant construction allowances are an integral part
Capital to Expense Reversals for Building Owners
March 19, 2020
What Are Capital to Expense Reversals? Under §263(a), expenditures that keep an asset that has
The De Minimis Safe Harbor Annual Election
March 19, 2020
De Minimis Safe Harbor Written into the Final Tangible Property Regulations (263a) are a set