(Reg. §1.263(a)-
3(e)(2)(i)). Gas distribution systems;and Building and its structural components"
1) Heating, ventilation, and air conditioning (HVAC) systems (including
motors, compressors, boilers, furnace, chillers, pipes, ducts, and radiators);
At the property asset summary screen for your property;
At the "Your asset summary" page for your rental ; little grey button generally to the lower left of screen "add an asset" click it..Answer question to set up properly in the tax program
X rental real estate property
X residential rental real estate
you now have a 27.5 year property for the new "GAS Pipes"
