Maximize Savings and Stay Informed with the CREATE Webinar Series. Register Now.
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If you’ve been holding a 2025 New York return because of the Section 174 / 174A issue, the wait is finally over. New York State has issued Notice N-26-1, “Reporting...
This article was written by Ashley Sullivan, CCSP, Partner MSC, President, American Society of Cost Segregation Professionals. On March 18, 2026, the Internal Revenue Service issued Revenue Procedure 2026‑17, providing...
This article was written by Ashley Sullivan, CCSP, Partner MSC, President, American Society of Cost Segregation Professionals. The OBBBA expanded the depreciation landscape by introducing Qualified Production Property (QPP), a...
This focused year end session provides CPAs with a practical checklist of the most impactful tax strategies for real estate clients heading into 2026. Topics include cost segregation timing, depreciation...
This course provides an end‑to‑end framework for understanding the tax treatment of fixed assets as buildings are acquired, constructed, improved, or repaired. Participants will learn how depreciation, bonus depreciation, Section...
Part II focuses on what happens when fixed assets are sold, exchanged, or otherwise disposed of. Participants will learn how depreciation claimed during ownership affects taxable gain, depreciation recapture, and...
