Tag Archives: IRC

Cost Segregation Audit Techniques Guide

The Cost Segregation Audit Techniques Guide was developed specifically to assist IRS examiners in their review and exam of cost segregation studies. It was NOT, as many believe, developed to help cost segregation firms, or the layperson, perform a cost … Continue reading

Posted in §1245, §1250, Accelerated Depreciation, Accelerates Depreciation, ADCPA, AICPA, ASCSP, Austin Cost Segregation, Birmingham Cost Segregation, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Dentist Office, Federal Income Tax, Franklin Cost Segregation, Green Energy, Hotel Properties, Houston Cost Segregation, Medical Office Building, Multifamily, Nashville Cost Segregation, New York Cost Segregation, Residential Rental Property, Restaurants, San Antonio Commercial Real Estate, San Antonio Cost Segregation, Self-Storage Facility | Tagged , , , , , , , , , , , , | Leave a comment

The IRS allows several Cost Segregation methodologies

The IRS allows several Cost Segregation methodologies…which one is best? Here is a list of the six most common cost segregation methodologies… Detailed Engineering Approach from Actual Cost Records Detailed Engineering Cost Estimate Approach Survey or Letter Approach Residual Estimation … Continue reading

Posted in §1245, Commercial Real Estate, Federal Income Tax, Residential Rental Property | Tagged , , , , , , | Leave a comment

Cost segregation delivers income tax refund for theater owner!

Cost segregation delivers income tax refund for small-town theater owner!  Instead of writing a check to the IRS, the owner is cashing one from the IRS! A business owner’s CPA shared the benefits about cost segregation with his client who … Continue reading

Posted in §1245, §1250, Commercial Real Estate, Federal Income Tax | Tagged , , , , , , , , , | Leave a comment