Also see IRS topic 514.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc514.html">https://www.irs.gov/taxtopics/tc514.html</a>
And
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p463/ch06.html#en_US_2015_publink100034110">https://www.irs.gov/pub...>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
