The Treasury has issued final regulations (Treasury Decision 9314) explaining how to depreciate modified accelerated cost recovery system (MACRS) property that has been acquired in a section 1031 like ...

There are distinct advantages real estate investments deliver that other investments just can't offer. These include rental income, which acts like dividend income, along with substantial tax ...

The stimulus package passed last month may help certain Electing Real Property Businesses by including a provision that allows a shorter depreciation period for residential rental property acquired ...