Home
Safe, Secure & Simple 1031 Like-Kind Exchanges
Application AccessSubscribe via emailSubscribe via RSSAccruit on LinkedIn@Accruit on TwitterAccruit on YouTube

Search form

Main menu

  • Home
  • Services
    • Like-Kind Exchange
      • Forward Exchanges of Real Estate
      • Reverse Exchanges of Real Estate
      • Build-to-Suit & Improvement Exchanges
      • Like-Kind Exchange Requirements
    • Managed Services
    • Special Member
  • Blog
  • Library
  • About Us
    • About Accruit
    • Choosing a QI
    • Exchange Manager
    • Leadership
    • Partners & Associations
    • Subsidiaries
      • American Equity Exchange, Inc.
      • Bankers Escrow
      • North Star Deferred Exchange
    • History
    • Advocacy
  • Contact Us
  • Application Access

Main menu

  • Home
  • Services
    • Like-Kind Exchange
      • Forward Exchanges of Real Estate
      • Reverse Exchanges of Real Estate
      • Build-to-Suit & Improvement Exchanges
      • Like-Kind Exchange Requirements
    • Managed Services
    • Special Member
  • Blog
  • Library
  • About Us
    • About Accruit
    • Choosing a QI
    • Exchange Manager
    • Leadership
    • Partners & Associations
    • Subsidiaries
      • American Equity Exchange, Inc.
      • Bankers Escrow
      • North Star Deferred Exchange
    • History
    • Advocacy
  • Contact Us
  • Application Access

Chief Counsel Advice 20125049: Rental Equipment

Home » Chief Counsel Advice 2 ...
Chief counsel advice on rental equipment

Is Corporation X allowed depreciation deductionsdepreciation deductions under § 167 of the Internal Revenue CodeInternal Revenue Code and like-kind exchangelike-kind exchange treatment under § 1031 for equipment that Corporation X simultaneously held for sale to customers and designated as rental equipment?

Chief Counsel Advice ILM 20125049

Library Categories

1031 Code (1) 1031 Code, Regs & Rev Procs (10) 1031 Complete Regulations (2) Forward Exchanges (6) Improvement/Build-to-Suit Exchange (3) Like-Kind Exchange Programs (7) Personal Property (11) Private Letter Rulings (6) Real Estate (8) Revenue Procedures (5) Reverse Exchanges (2) State Requirements (8)

1031 Exchange Glossary  Glossary

  • Services
    • Like-Kind Exchange
    • Managed Services
    • Special Member
  • Blog
    • Advocacy
    • Events
    • Press Releases
  • Library
    • 1031 Code, Regs & Rev Procs
    • Like-Kind Exchange Programs
    • State Requirements
  • About Us
    • About Accruit
    • Choosing a QI
    • Exchange Manager

Application Access

Subscribe via emailSubscribe via RSSAccruit on LinkedIn@Accruit on TwitterAccruit on YouTube

 

Secondary menu

  • Regulatory Compliance
© 2002-2019 Accruit, LLC   All Rights Reserved.
feedback
Go to top