Summary Regulatory History of Cost Segregation
In order to calculate depreciation for Federal income tax purposes, taxpayers must use the correct method and proper recovery period for each asset or property owned. Property often consists of numerous asset types with different recovery periods, which must be separated into individual components or asset groups having the same recovery periods and placed-in-service dates.
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Posted on Thursday, June 22nd, 2006. Filed under: Real Estate Misc, Real Estate Investing
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