by Greg Bryant | Nov 4, 2013 | Commercial Real Estate
By: Greg K. Bryant, Managing Partner, Bedford Cost Segregation, LLC The IRS released Permanent and Proposed Regulations in September that actually provide a great deal of benefit to savvy property owners. While these regulations are complex and far reaching, I will...
by Greg Bryant | Sep 5, 2013 | Commercial Real Estate, Cost Segregation, Tax Planning
Retaining walls: moved to15-year. Wiring for equipment: moved to 5-year. Decorative moveable walls: moved to 5-year. An increased return on your investment in this abysmal economy: PRICELESS! Your walls know that with provisions like Bonus...
by Greg Bryant | Jul 18, 2013 | Commercial Real Estate
The Court of Appeals for the Eleventh Circuit, affirming the Tax Court, has concluded that for depreciation purposes, a taxpayer couldn’t unilaterally change its original purchase price allocations in two asset purchase agreements entered into in connection with...
by Greg Bryant | Jul 10, 2013 | Commercial Real Estate, Tax
With the passage of The American Taxpayer Relief Act of 2012 (the Act), the research credit was extended for years 2012 and 2013. In addition, the Act amended the rules for computing the credit when there is an acquisition of a major portion of a trade or business or...
by Greg Bryant | Mar 20, 2013 | Commercial Real Estate
Parking Structures Recently there has been much discussion regarding the IRS General Counsel Memorandum # 20125201F. The memorandum pertains to the recommended assessment of a §6662 penalty on a taxpayer who took the position that an open air parking structure was a...
by Greg Bryant | Jan 23, 2013 | Commercial Real Estate, Tax
Although billions of dollars in research tax credits are generated each year, the credit still retains elements of complexity and misunderstanding. Companies often view the efforts of developing new products, improving legacy products, or enhancing outdated and costly...
