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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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