Land Allocation and Bonus Depreciation for Net Lease Buyers
Net lease acquisitions · basis diligence Land Allocation and Bonus Depreciation for Net Lease Buyers Land allocation sets the boundary between nondepreciable land and…
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Practical guidance for net lease investors, owners, and 1031 exchange buyers.
Net lease acquisitions · basis diligence Land Allocation and Bonus Depreciation for Net Lease Buyers Land allocation sets the boundary between nondepreciable land and…
Read insightNet lease acquisitions · tax-adviser diligence Bonus Depreciation Documentation Checklist for Net Lease Buyers A deduction model is only as reliable as the transaction…
Read insightQuick-service restaurants · acquisition diligence QSR Bonus Depreciation: A Net Lease Buyer’s Guide A restaurant building, its site improvements, and its operating equipment do…
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Bonus depreciation · acquisition structure Used Property Bonus Depreciation: A Net Lease Acquisition Guide Used property can qualify for bonus depreciation—but “used” is only…
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Bonus depreciation · state conformity Bonus depreciation by state: one federal deduction, multiple state outcomes. For net lease investors, a federal bonus depreciation estimate…
Read insightBonus depreciation · acquisition timing Placed in service is a tax date—not necessarily the closing date. Placed in service bonus depreciation analysis for a…
Read insightConvenience stores can offer an unusual combination of durable real estate, essential retail demand, fuel infrastructure, and specialized improvements. They may also provide meaningful…
Read insightBottom line: A qualifying 1031 exchange and 100% bonus depreciation can work together, but they address different parts of a transaction. Section 1031 may…
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