Tax Equity News

All Drywall Systems Aren’t Created Equal Under MACRS

Posted by David Burton

May 15, 2014

Posted in Renewable energy Blog article


David Burton examines a recent private letter ruling where the Internal Revenue Service held that ‘‘zip’’ drywall partition systems are depreciated faster than conventional drywall partitions. He compares the Service’s ruling in the PLR with consistent federal appeals court decisions that preceded it—but were omitted from the ruling’s discussion—and considers opportunities for real estate developers and implications for certain nontraditional real estate investment trusts.

Read the full article here.

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Tax Equity News reports on issues where renewable energy meets tax policy in the United States.

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