What is a "Building"?
What is a "Building"?
Date
1999-09-17
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
With “buildings” treated uniquely for depreciation purposes, and with numerous structures on farms and ranches arguably classifiable as “buildings,” the guidelines for what is or is not a building take on great importance. A 1999 Tax Court case has provided additional insight into what should be classified as a building.