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Land Gains, Fast Write-Off, and Incentives to Build

Once upon a time each building was written off from taxable income over something purporting to approximate its economic life. Then Congress and the industry began implementing the Commons variation of the George principle. They began shortening tax lives and steepening the gradient of depreciation paths. The light broke on most of us with . . . → Read More: Land Gains, Fast Write-Off, and Incentives to Build