Lynch, Michael F.
The Tax Cuts and Jobs Act gives cost segregation studies new life /Michael F. Lynch, Nicholas C. Lynch and David B. Casten .-- , 2019
Disponible también en formato electrónico.
Resumen.
A cost segregation study allows taxpayers to recover certain costs ordinarily classifi ed as real property over shorter cost recovery periods applicable to personal property. By recovering costs faster for tax purposes, taxpayers can accelerate tax benefits and enhance cash fl ows. The Tax Cuts and Jobs Act of 2017 has
increased the benefi ts of a cost segregation study. However, the IRS will scrutinize aggressive cost reclassifi cations. Those interested in performing cost segregation studies should be knowledgeable
about the advantages and pitfalls of this tax-saving, cash-flow generating tool under the new tax law.
COSTOS
DEDUCCIONES TRIBUTARIAS
LEGISLACION
ESTADOS UNIDOS
Lynch, Nicholas C.
Casten, David B.
Journal of Taxation of Investments 0747-9115 v. 37, n. 1, Fall 2019, p. 47-60
The Tax Cuts and Jobs Act gives cost segregation studies new life /Michael F. Lynch, Nicholas C. Lynch and David B. Casten .-- , 2019
Disponible también en formato electrónico.
Resumen.
A cost segregation study allows taxpayers to recover certain costs ordinarily classifi ed as real property over shorter cost recovery periods applicable to personal property. By recovering costs faster for tax purposes, taxpayers can accelerate tax benefits and enhance cash fl ows. The Tax Cuts and Jobs Act of 2017 has
increased the benefi ts of a cost segregation study. However, the IRS will scrutinize aggressive cost reclassifi cations. Those interested in performing cost segregation studies should be knowledgeable
about the advantages and pitfalls of this tax-saving, cash-flow generating tool under the new tax law.
COSTOS
DEDUCCIONES TRIBUTARIAS
LEGISLACION
ESTADOS UNIDOS
Lynch, Nicholas C.
Casten, David B.
Journal of Taxation of Investments 0747-9115 v. 37, n. 1, Fall 2019, p. 47-60