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1-143 out of 143 article(s)
Title Author Type Date Words
Pa. revises tax deduction for bonus depreciation. Berg, Joel Jul 20, 2018 672
Actual cash value and depreciation of labor on homeowner's policies. Peterman, Jessica Mar 22, 2017 8936
Bonus depreciation: the PATH Act and beyond. Puhl, Jacob Mar 1, 2017 1964
Special depreciation: 3 choices present new options - de minimis safe harbor, sec. 179, and bonus depreciation present opportunities. Nevius, Alistair M. Sep 1, 2016 3329
Depreciable asset lives: the forgotten estimate in GAAP. Levy, Howard B. Sep 1, 2016 2023
Lease payments are not always rent. Parente, Lisa M.; Palmer, Kimberly Aug 1, 2016 1990
Tax treatment of tenant allowances. Nevius, Alistair M. Aug 1, 2016 601
Bonus depreciation applies to new class of property. Nevius, Alistair M. May 1, 2016 582
Bonus depreciation after the PATH Act. Clark, Nathan P. May 1, 2016 1057
Long-term tax benefits of the partial disposition election. McGuire, Jonathan Dec 1, 2015 1201
Reporting depreciation when trusts own business entities. Foster, Aaron P.; Hills, Marvin D. Sep 1, 2015 1746
Retail buildings placed in service before being open for business: building materials and supplies stores were ready and available to perform their assigned function. Sanders, Gary Jun 1, 2015 1273
GAAs are a valuable planning option for tangible property depreciation. Wood, Christian; Silva, Justin Apr 1, 2015 2089
IRS issues new and revised passenger automobile depreciation limits: new figures for 2014 reflect the retroactive extension of bonus depreciation. Schreiber, Sally P. Apr 1, 2015 364
Cost-segregation studies and the impact of the tangible property regulations. Abdoo, Kate; Wood, Christian Apr 1, 2015 2890
Depreciation guidelines for vehicles and when to report them as listed property. Mills, Scott Feb 1, 2015 1922
Fixed-asset implications under the American Taxpayer Relief Act of 2012. Miller, Marla K. May 1, 2013 1298
Depreciation and changes in use of real property. Pitt, Andrew J. Oct 1, 2012 1757
Is the value of cost segregation depreciating? Blazek, Mark W. Aug 1, 2012 2009
Post-deal depreciation: impact of certain nonrecognition transactions. Smith, Annette B. Jul 1, 2012 1247
100% bonus depreciation and the corporate election to increase the minimum tax credit limitation. Williamson, Donald; Jacoby, Philip Nov 1, 2011 4523
Business autos and 100% bonus depreciation. Nevius, Alistair M. Oct 1, 2011 641
High-speed rail chairman urges extension of franchise period. Liu, Philip Brief article Sep 6, 2011 290
Claiming bonus depreciation on self-constructed long production period assets. Bakale, Anthony S. Aug 1, 2011 2154
Sec. 168(k)(4) - credit in lieu of bonus depreciation. Brosseau, Alex Mar 1, 2011 1690
2010 Small Business Jobs Act: good for big business: law expands general business credits, section 179 expensing, bonus depreciation. Sayuk, Douglas M.; Fricke, Matthew H.; Dugger, Shamen R. Dec 1, 2010 2463
Electing to accelerate AMT and research credits in lieu of bonus depreciation. Chang, Anne Nov 1, 2009 1350
Proposed procedures for simplifying employer-provided cell phone substantiation rules. Coley, Michael Nov 1, 2009 1329
The valuation of tax shields induced by asset step-ups in corporate acquisitions. Groh, Alexander P.; Henseleit, Christoph Sep 22, 2009 8846
Sec. 1245 recapture rules can apply to stock. Kashlinskaya, Alla R.; Zent, Brenda L. Jun 1, 2009 1855
Tax considerations for buying and selling property with a burdensome lease. Maples, Larry; Turner, Mark; Howard, Beth Apr 1, 2009 2306
Sec. 168(k)(4) credit in lieu of bonus depreciation. Arkin, Steven Mar 1, 2009 2038
IRS issues guidance on electing out of 50% additional first-year depreciation. Donovan, Jack; Rohrs, Jane Jan 1, 2009 1635
Depreciate property in like-kind exchanges consistently: practitioners must give special scrutiny and apply new depreciation matching rules. Stevens, Michael G. Nov 1, 2008 3344
Lack of records equals recapture. Reichert, Charles J. Sep 1, 2008 594
Converting a residence to rental property. Ellentuck, Albert B. Jul 1, 2008 1771
Business incentives: recent legislation provides bonus depreciation and enhanced expensing. Josephs, Stuart R. Jun 1, 2008 841
Pay telephone investor denied depredation deduction and disabled access credit. Crooks, Daniel A. Sep 1, 2006 787
Repeal the Bush tax increase. Judd, Kenneth L. Nov 1, 2005 517
Home office qualifies as residential rental property. O'Driscoll, David Sep 1, 2005 551
The ins and outs of recapture. Grace, Debra M. Aug 1, 2005 3018
The ins and outs of recapture. Grace, Debra M. Jul 1, 2005 4061
Tax planning for land preparation costs. Anderson, Susan E. May 1, 2005 2877
Company planes: the AJCA extends bonus depreciation, but grounds Sutherland lumber. McGuire, Shelly Feb 1, 2005 904
Bonus depreciation extension for certain aircraft (excluding the transportation industry). Rohrs, Jane Jan 1, 2005 288
15-year recovery period for certain qualified leasehold improvements. Rohrs, Jane Jan 1, 2005 322
15-year recovery period for certain restaurant property. Rohrs, Jane Jan 1, 2005 135
Seven-year recovery period for motorsports racetrack complexes. Rohrs, Jane Jan 1, 2005 183
Avoiding ordinary income on the sale or exchange of depreciable property to a corporation. Ellentuck, Albert B. Jan 1, 2005 863
Defining depreciation limits on qualified non-personal-use trucks and vans. Blumenthal, Steven Dec 1, 2004 641
DOD, GSA, and NASA issue proposed rule to amend FAR regarding cost principal for gains and losses. Brief Article Jul 1, 2004 179
IREM policy and legislative activity. Druckman, Amanda Jul 1, 2004 802
Practical application of the new MACRS depreciation regs. Staudenraus, Sarah Jun 1, 2004 1652
Real estate depreciation recapture. Reilly, Kevin F. Nov 1, 2003 932
Questions to the tax desk. Phillips, Bernie Sep 1, 2003 760
New law. Phillips, Bernie Aug 1, 2003 730
Treating rotable spare parts as depreciable assets. Smith, Annette B. Jul 1, 2003 865
Capital gains taxation levels. (In Session). Druckman, Amanda Brief Article Jul 1, 2003 202
Tenant improvements. (In Session). Druckman, Amanda Brief Article Jul 1, 2003 234
Builders get a break: Bush tax plan delivers lower rates and investment incentives. (The Straight Dope). Zurier, Steve Brief Article Jul 1, 2003 234
IRS consent not required for property classification change. O'Driscoll, David May 1, 2003 844
DOD, GSA, and NASA issue proposed rule regarding depreciation cost principle. (Regulation). Brief Article Mar 1, 2003 105
Avoiding the AMT depreciation adjustment. Ellentuck, Albert B. Jan 1, 2003 787
Post-9/11 depreciation. (Fast Tax Facts 2002). Brief Article Nov 1, 2002 86
Cost segregation can save building owners thousands. (Insiders Outlook). Wieder, Marc Brief Article Sep 11, 2002 860
Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). Quinn, Joseph Sep 1, 2002 534
Depreciation of greens and tees. Bakale, Anthony Aug 1, 2002 486
September 11 tax relief: electing out of mid-quarter depreciation. Bakale, Anthony Aug 1, 2002 529
When is a building not a building. Bakale, Anthony Aug 1, 2002 853
Cost segregation: a genuine tax savings strategy. Lerman, Jerry L. Apr 1, 2002 769
Recovering computer software costs: Where are we? Maples, Larry; Earles, Melanie James Apr 1, 2002 3333
Cost segregation study can lead to tax savings. (Insiders Outlook). Tipograph, Neil H. Dec 19, 2001 647
Enhanced Cost Recovery Bill. Barlas, Stephen Brief Article Nov 1, 2001 611
Time to revisit HCA. Moore, Philip E. Oct 1, 2001 1275
Life after Hospital Corp. of America. Bakale, Anthony Aug 1, 2001 1768
Depreciation of like-kind exchange property after Notice 2000-4. Levy, Richard L. Jun 1, 2001 3805
NAREIT SUPPORTS BILL TO IMPROVE RENTAL SPACES. Brief Article May 1, 2001 164
Depreciation of Lear Jet is not a business expense. Lynch, Michael Dec 1, 2000 348
Is your client's leased property depreciable? The IRS may not think so. Sawyer, Edward E.; Dee, Terrance A. Dec 1, 2000 3390
Basis in replacement property from like-kind exchanges. Moore, Philip E. Oct 1, 2000 823
RECENT DECISIONS ALLOW FOR FASTER DEPRECIATION. Tipograph, Neil H. Feb 1, 2000 1741
HCA acquiescence clarifies building depreciation. McPherron, Cecil Dec 1, 1999 389
Installment sales of depreciable property to related parties. Brodnax, Frank E. Oct 1, 1999 709
Componentization of depreciable assets and new procedures for changing depreciation methods. Loychik, Lisa M. Aug 1, 1999 884
Partnership depreciation trap. Eisner, Richard A. Aug 1, 1999 682
Nursing home qualifies as residential real property. Campbell, Geoffrey W. Oct 1, 1998 710
1998 luxury auto depreciation limits. Flesher, Tonya K. Brief Article Aug 1, 1998 176
Taxation of the sales of real property after the TRA '97. Sobol, Horacio Brief Article Apr 1, 1998 405
Final regs. on allocating depreciation recapture among partners. Debree, James Mar 1, 1998 534
Depreciation planning for newly acquired commercial real estate. Keeley, Karen M. Oct 1, 1997 1614
Real property leased to retail motor fuel outlet owner qualifies as 15-year property. Lindbloom, John W. Brief Article Oct 1, 1997 224
Depreciation of property received in a like-kind exchange. Blumenreich, Richard G. Jun 1, 1997 1012
Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. Davis, Deborah A. Jun 1, 1997 1132
Capitalization of repair costs mandated by law. Hudson, Boyd D. May 1, 1997 590
Guidance issued on the allocation of depreciation recapture from partnership dispositions. Klein, Robert M. May 1, 1997 816
Luxury automobile depreciation rules offer obstacles and opportunities. Hopkins, James M. Apr 1, 1997 4445
Appeals court expands availability of income forecast depreciation. Goldberg, Michael J. Feb 1, 1997 921
INDOPCO and the tax treatment of reorganization costs. Weinstein, Andrew J. Jan 1, 1997 10048
Lawmakers dispute IRS's capitalization of airline safety inspection costs. Giordano, Nicholas P. Jan 1, 1997 571
Recent depreciation developments. Person, Stanley Brief Article Jan 1, 1997 290
C corporations beware! Sec. 291(a)(1). Dickey, Carolyn Brief Article Dec 1, 1996 320
Depreciation of office furniture and fixtures - recoverable over five years? Hager, Mark Sep 1, 1996 1319
Correcting depreciation errors. Hackney, Jeffrey A. Sep 1, 1996 831
The sec. 108(c)(3)(C) election: clarification and amplification. Dudzinsky, Robert J. Sep 1, 1996 1230
Should you trade in that luxury car? Greene, Jeffrey J. Brief Article Aug 1, 1996 270
Lease termination payments not deductible. Brown, Robert R., Jr. Aug 1, 1996 778
Small business tax solutions. Weitzner, Robert L. Aug 1, 1996 950
Life after INDOPCO: are business expansion costs deductible? Schiel, Ron Jul 1, 1996 1377
Are cooperative apartments membership organizations for purposes of sec. 277? Crawford, Charles T. Jul 1, 1996 729
The intricacies of the sec. 179 election. Warren, Steven E. Jul 1, 1996 3871
Deducting defense expenses. Willens, Robert Brief Article May 1, 1996 284
Capitalization of just-in-time manufacturing implementation costs. Minasian, Susan M. Jan 1, 1996 781
Attack on tax-exempt leasing structure. Zukerman, Jay H. Brief Article Jan 1, 1996 314
IRS balks at deducting costs of instituting just-in-time process. Willens, Robert Brief Article Dec 1, 1995 246
Yearend depreciation reminders. Person, Stanley Brief Article Dec 1, 1995 512
New "mass assets" regulation. Weisberg, Steven R. Nov 1, 1995 1051
Applicability of UNICAP rules to exempt organizations. Anderson, Patricia C. Nov 1, 1995 721
Safe harbor for demolition expenditures. Bowers, Jennifer J. Brief Article Aug 1, 1995 244
Technological obsolescence may result in reduced personal property tax assessments. Smith, Scott D. Jun 1, 1995 976
Sec. 197 antichurning rules - application of election to recognize gain on a sale of goodwill between related partnerships. Blumenreich, Richard G. Jun 1, 1995 1330
Research and experimentation costs. Fiore, Nicholas May 1, 1995 625
The Contract With America: the new majority in Congress sets out to prove fewer taxes are the cornerstone of economic prosperity. Phillips, Andrea J. Apr 1, 1995 3167
Classifying sec. 1250 property. Howe, Vicki Brief Article Apr 1, 1995 196
Tax Court holds income forecast method not proper for rent-to-own company. Howe, Vicki Brief Article Apr 1, 1995 244
Contract with America: neutral costrecovery system. Weiss, Randall Mar 1, 1995 1590
Accounting for leasehold improvements. Levinton, Howard Feb 1, 1995 980
Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable. Nii, Bradley T. Jan 1, 1995 561
The alternative minimum tax. Slivinsky, Barry Jun 1, 1994 4900
Economic performance. Marucheck, Kris Apr 1, 1994 6649
RRA changes affect leases. O'Connor, John Brief Article Apr 1, 1994 352
Useful life? What useful life? Levinton, Howard Brief Article Feb 1, 1994 322
Temporarily converting a personal residence to income-producing property. Miller, Sandra K. Feb 1, 1994 2846
Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary. Salvetti, Arthur A. Brief Article Mar 1, 1993 483
Structuring an installment sale of depreciable property to mitigate the corporate AMT. Gaffney, Dennis J. Jan 1, 1993 2537
Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property. Tiedemann, William J. Nov 1, 1992 1086
General asset account depreciation. Brief Article Nov 1, 1992 329
Expensing depreciable assets; proposed Sec. 179 regulations clarify recent tax act changes. Hopkins, Debra Jan 1, 1992 8131
Sparing no expense. Fiore, Nicholas J. Column Jan 1, 1992 731
Midquarter depreciation convention. Dionne, Marylouise Nov 1, 1991 204
The impact of tax policy on commercial real estate. Reeder, Paul A. Column Sep 1, 1991 1235
The ACE depreciation adjustment - coping with "simplification." (adjusted current earnings) Laverty, Brian L.; Gaffney, Dennis J. Jun 1, 1991 4096
Depreciation computations made easy. Hutton, Marguerite R.; Lockhart, Julie A. Mar 1, 1991 5698
ACE lite: Congress eases the AMT computation. It's still a wicked brew! Green, David C. Feb 1, 1990 1915

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