Cali Lieberman

Independent

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United States

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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