What's the difference if you inherit a building or buy it new?

The only thing I can find is:  "Assets that are first placed into service by you are often eligible for special depreciation rules that allow you to deduct more of the cost of the asset in the first year it's in use.  You can still depreciate the entire cost of assets purchased used, but you won't get to deduct as much of the cost up front and most of the tax benefit will be received in later years."

 

I think this is talking about machines and objects not buildings.