What is a "Building"?

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1999-09-17
Authors
Harl, Neil
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Altmetrics
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Research Projects
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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.

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