Tenant Improvements in the Repair Regulations
December 15, 2020
Tenant Improvements in Repair Regualtions The words lessee and lessor in §1.162 and §1.263(a) (Tangible
Tag: Tangible Property Regulations
Be Aware of the Benefits of Tangible Property Regulations
July 17, 2020
Tangible Property Regulations Benefits One of the largest changes to tax code since 1986 was
Tax Reform and The New Benefits of Cost Segregation
May 26, 2020
Tax Reform & Commercial Buildings The old saying is “money doesn’t grow on trees,” but
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
Tangible Property Regulations
March 6, 2018
Benefits of Tanigble Property Regulations A Cost Segregation Study may be necessary to take advantage