Here are links to some helpful resources, tax and real estate authorities, and other interesting sites that we hope will be useful or interesting!
Revenue Procedure 87-56: best reference for depreciation issues
Hospital Corporation of America: the seminal case that opened the door for cost segregation
Whiteco Industries, Inc: established precedent for identifying items as personal property
IRS Form 3115 – Application for Change in Accounting Method
Roger Upton's Most Recent Commentary on IRS' Repair Regulations