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Below is a set relevant information on the subject of COST SEGREGATION. Included is
information from the IRS, and articles from newspapers and professional journals. |
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INTERNAL REVENUE SERVICE |
LANDMARK CASE: Hospital Corporation of America v. Commissioner (1997) (IRS website) |
IRS Cost Segregation Audit Techniques Guide (IRS website) |
IRS Cost Segregation Audit Techniques Guide (PDF version) |
Relevant Court Cases and Determining Personal and Real Property (IRS website) |
IRS 13 Elements of a Quality Cost Segregation Study (IRS website) |
Form 3115 - Change in Method of Accounting (IRS website) |
IRS Review and Examination of a Cost Segregation Study (IRS website) |
Revenue Proc 2004-11: Catch-Up provision changed to One Year (IRS website) |
Real Estate Transfer Tax Rates - by State (from realtor.org) |
GO Zone legislation (Gulf Opportunity Zone Act of 2005) - Related Hurricanes Katrina, Wilma, Rita) |
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ARTICLES |
1031 Exchange and Cost Segregation, WesternBusiness.com, Mar 2006 |
Depreciation Recapture - 101 |
Cost Segregation and Role of Contractor. JCAT. Jan/Feb 2005 |
Cost Segregation Applied, Journal of Accountancy, Aug 2004 |
Best of Both Worlds, Journal of Accountancy, Aug 2005 |
Why 90% Self-Storage Owners Overpaying on Fed Income Taxes, Self StorageGuide.com, 11 July 2006 |
Reduce Taxes with Cost Seg Study, Colorado Real Estate Journal, Feb 2004 |
Property Owners Profit from Change in Tax Laws, WSJ, Jun 2002 |
How New Ruling Affect Depreciation Deductions, WSJ, Feb 2004 |
Recent Decisions Allow for Faster Depreciation, The CPA Journal, Feb 2000 |
Chances Are, You're Paying Too Much Tax... and You're Not Alone! |
Increasing After-Tax Cash Flow Through Cost Segregation, BOMA, May 2002 |
How Owners can obtain Faster Write-offs of Building Cost, JCAT, Jan/Feb 2002 |
Money Found - Cost Seg Studies Can Help Client Realize Tax Savings, CalCPA, July 2006 |
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MISC INFO |
Property Types with Highest SAVINGS Potential |
Why Your CPA Hasn't Told You About Cost Segregation (MOST Frequently Asked Questions) |
PRESENTATION: Cost Segregation: Tax Benefits for Commercial Property Owners |
Overview of Engineering-based vs Residual-based Study Methodologies |
Top-5 Things to "Know" about Cost Segregation? |
Key Decision Factors when Deciding on COST SEGREGATION |
EXAMPLE of Components Accelerated with Cost Seg Study |
Case Study to demonstrate "possibilities" with Cost Segregation |
See Tools Used by CSA Engineer (The "difference" is in the DETAILS!!) |
CPA BROCHURE: Be the "Hero" to your Clients |
INVESTORS / 1031 Exchange: See how Cost Segregation can bring EVEN MORE Tax Savings!
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GREEN / LEED: See How Environment Friendly equals MORE Cash / Tax Savings!
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QUIZ / EYE CHART: Click to See if you can figure this out "FUZZY" |
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