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In 2026, with transaction volumes lower and pricing gaps wider, investors are often trying to be creative with exchange structures. Proper planning and documentation are essential to preserving tax deferral opportunities. By the time a property is sold or refinanced,…

They figured their MACRS depreciation deduction using the percentage tables. To figure your depreciation deduction under MACRS, you first determine the depreciation system, property class, placed in service date, basis amount, recovery period, convention, and depreciation method that apply to…