Investors & landlords

These are the following choices, noted. Please choose the one that best represents your situation.

Code § 168 - Accelerated cost recovery system (most common)
- Code § 1.168(i)-4 - Changes in use
- Code § 1.168(i)-8 Dispositions of MACRS property
Code § 179 - Election to expense certain depreciable business assets
Code § 179C - Election to expense certain refineries

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