Cali Lieberman

Independent

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Scholarly Papers (1)

1.

Section 179(f) Deductions and Recapture of Costs of Qualified Real Property

Journal of Taxation, Vol 120, No 4, 2014, Brooklyn Law School, Legal Studies Paper No. 295
Number of pages: 13 Posted: 08 Feb 2014 Last Revised: 22 May 2014
Bradley T. Borden and Cali Lieberman
Brooklyn Law School and Independent
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Abstract:

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Section 179, section 179(f), qualified leasehold improvement property, qualified restaurant property, qualified retail improvement property, section 1245 recapture, section 1231 gain