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Investors & landlords
@Opus 17 wrote:
That does apply to tangible property under the tangible property safe harbor, I agree completely.
It does not apply to building improvements under the safe harbor for small taxpayers §1.263.
https://www.law.cornell.edu/cfr/text/26/1.263(a)-3
The relevant regulation is Section 1.263(a)-1.
August 30, 2022
8:13 AM