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Depreciation - Internal Revenue Service

Depreciation - Internal Revenue Service

www.irs.gov

Multiply the purchase price ($100,000) by 25% to get a land value of $25,000. You can depreciate your $75,000 basis in the building using the mid-month MACRS tables.

  Services, Land, Internal revenue service, Internal, Revenue, Value, Depreciation, A land value

Land Value Determinations & Tax Maps for Public Use 3-14

Land Value Determinations & Tax Maps for Public Use 3-14

www.michigan.gov

LAND VALUE DETERMINATIONS & TAX MAPS Published March 2014 - 2 - 1. OVERVIEW An assessor is responsible for estimating a land value for every taxable parcel of property which is valued using the cost approach. Similarly, County equalization

  Land, Value, Land values, A land value

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Depreciation, Internal Revenue Service, A land value, LAND VALUE