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    Increase Cash-Flow With Cost Segregation

    Article At its core, cost segregation is a fairly simple tax-deferral concept — you save on current taxes by reclassifying Internal Revenue Code Sec. 1250, real property, to Sec. 1245, personal property. From a tax...
    Published on January 28, 2011

    When Cost Segregation Costs Extra

    Article Cost segregation is a popular tax planning technique for owners of depreciable real property. While it is a legitimate and sometimes beneficial technique, some taxpayers have adopted it without considering the...
    Published on January 28, 2011

    Is the Value of Cost Segregation Depreciating

    Article An analysis of recent Tax Court decisions suggests that any purported demise of cost-segregation studies may be premature
    Published on July 25, 2013

    Major Developments in Cost Segregation

    Article This article discusses the rules that must be followed to use the principle of cost segregation in any form
    Published on March 31, 2014

    The Tax Adviser April 2014

    Publication ...Articles Major Developments in Cost Segregation John M. Malloy, Craig J. Langstraat, and James M. Plečnik Americans Living Abroad
    Published on March 31, 2014

    Temporary Regulations Create New Applications for Cost-Segregation Studies

    Article Owners of real estate should consider the implications of the new regulations regarding tangible property and repair costs when engaging firms to perform cost-segregation studies
    Published on April 15, 2014

    Are Taxpayers Bound by Purchase Price Allocations

    Article A recent Tax Court opinion highlights the importance of preacquisition planning with respect to agreed-upon purchase price allocations in asset acquisition agreements under Sec. 1060.
    Published on July 23, 2013

    Sec. 199 Exam Status and Update

    Article The Sec. 199 deduction has garnered increased attention in IRS exams over the past two years.
    Published on January 28, 2011

    New IRS Audit Technique Guide for Examination of Repair and Maintenance Costs

    Article The author reviews the IRS's new audit technique guide for examination of repair and maintenance costs. To be prepared for a potential IRS examination, taxpayers should ensure that the proper determination has been made with respect to unit of property and what is considered a...
    Published on February 01, 2011

    Applying AICPA Business Valuation Standards in Tax Practice

    Article the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The new standards apply to any AICPA member, or a nonmember CPA practicing in a state
    Published on May 02, 2010

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