Real estate that is subject to deductions for depreciation. Generally refers to property used in a business, or as an investment.
Related information about depreciable real property:
- Publication 946 (2011), How To Depreciate Property
Figure the depreciation for all the depreciable real property owned by the corporation in which you have a proprietary lease or right of tenancy. If you bought ...
- Publication 544 (2011), Sales and Other Dispositions of Assets
The addition to the capital account of depreciable real property is the gross addition not reduced by amounts attributable to replaced property. For example, if a ...
- What is depreciable real property? definition and meaning
Definition of depreciable real property: Real estate that is subject to deductions for depreciation. Generally refers to property used in a business, or as an ...
- 26 USC § 1017 - Discharge of indebtedness | LII / Legal Information ...
(i) depreciable property shall only include depreciable real property for purposes of subparagraphs (A) and (C),. (ii) subparagraph (E) shall not apply, and ...
- Publication 527: Residential Rental Property; Depreciation
Figure the depreciation for all the depreciable real property owned by the corporation. (Depreciation methods are discussed later.) If you bought your ...
- Selling a Business: Business Property
Your sole proprietorship may include a variety of assets, including: Inventory; Depreciable personal property; Depreciable real property; Non-depreciable real ...
- Form 982: What is a "discharge of qualified real property business ...
What was the aggregate adjusted basis of depreciable real property that you held immediately before the discharge? Do not include any property that was ...
- Unexpected Tax Consequences of Related Party Sale Requires ...
Jul 27, 2011 ... Gain on the sale of depreciable real property held for more than one year may be subject to three different tax rates: Depreciation recapture is ...