| 000 | 01644nab a2200289 c 4500 | ||
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| 999 |
_c141463 _d141463 |
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| 003 | ES-MaIEF | ||
| 005 | 20191129111755.0 | ||
| 007 | ta | ||
| 008 | 191128t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_957584 _aLynch, Michael F. |
|
| 245 | 4 |
_aThe Tax Cuts and Jobs Act gives cost segregation studies new life _cMichael F. Lynch, Nicholas C. Lynch and David B. Casten |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aA 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. | ||
| 650 | 4 |
_941427 _aCOSTOS |
|
| 650 | 0 |
_aDEDUCCIONES TRIBUTARIAS _967106 |
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| 650 | 4 |
_aLEGISLACION _946896 |
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| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_957585 _aLynch, Nicholas C. |
|
| 700 | 1 |
_958885 _aCasten, David B. |
|
| 773 | 0 |
_9161285 _oOP 235/2019/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 1, Fall 2019, p. 47-60 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3701-03-Cost.pdf | ||
| 942 | _cART | ||