Tag Archives: Investement Tax Credit

Can a cost segregation study apply to buildings not yet constructed?

Can a cost segregation study apply to buildings or leasehold improvements not yet constructed? Yes!  A cost segregation study can literally begin at the concept phase long before plans are drawn.  The study could be completed, 1) once the Certificate … Continue reading

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What is the difference in Section 1245 property and Section 1250 property?

The benefits of the ITC were somewhat offset by the provisions of IRC §§ 1245 and 1250, also enacted in 1962. These Code sections result in the conversion of capital gain to ordinary income on the disposition of a property, … Continue reading

Posted in Cost Segregation, Dallas Cost Segregation, Federal Income Tax, San Antonio Cost Segregation, §1245, §1250 | Tagged , , , , , , | Leave a comment