Links & Documents

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

Download a PDF file of Rev. Proc. 87-56

Hospital Corporation of America: the seminal case that opened the door for cost segregation

Download a PDF file of the original court filing

Whiteco Industries, Inc: established precedent for identifying items as personal property

Download a PDF file of the original court filing

IRS Form 3115 – Application for Change in Accounting Method

Click here for instructions and information on Form 3115, and here to view the form itself.

Roger Upton's Most Recent Commentary on IRS' Repair Regulations

Click here for the file.

Professional Associations

American Institute of Certified Public Accountants (AICPA)

American Society of Cost Segregation Professionals (ASCSP)

New York State Society of Certified Public Accountants (NYSSCPA)

US Green Building Council