Real Property Improvements under de minimus safe harbor

[Ihatetaxes56]

I have a question regarding how the de minimus safe harbor rule election to land or building improvements. The IRS language includes tangible real or personal property but I have seen comments here and other online forums stating that it does not include land improvements such as patios/walkways. I would think the tangible real property referred to in the election language would include patio installation/renovation as well as building improvements such as decks installation/renovation.  Are these items covered in the de minimus safe harbor election?

[M-MTax]

---

@Ihatetaxes56 wrote:

Are these items covered in the de minimus safe harbor election?

---

Yes. "Tangible property" includes tangible personal property as well as real property and its appurtenances.

[Ihatetaxes56]

Thank you