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Chief Counsel Advice 20125049: Rental Equipment

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Chief counsel advice on rental equipment

Is Corporation X allowed depreciation deductions under § 167 of the Internal Revenue Code and like-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

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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

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