Recent IRS Guidance for Qualified Improvement …
Nov 04, 2020 · • Qualified Leasehold Improvements (2001 –2017) ... method of accounting and the IRS expects the change to be made 29. CARES ACT Changes Qualified Improvement Property - EXAMPLE • Taxpayer acquires a commercial retail building in June 2019 for $2M. The building was originally constructed in 2010. ................
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