Please find below a list of additional links that apply to Cost Segregation:
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IRS's Cost Segregation Audit Guide
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IRS Publication 946: How to Depreciate Property
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IRS's Discussion on Accounting Method Changes
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IRS List of Relevant Cost Segregation Case Law and Rev. Procedures
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IRS's Sample List of Real Vs. Personal Property
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Change in Method of Accounting Form 3115 Instructions
- Side Effects of Cost Segregation (Journal of Accountancy)