From the April 2008 issue of Investment Advisor • Subscribe!

Cost Segregation Audit Techniques Guide

The IRS is trained to look at 13 principal elements of a cost segregation study. Space limitations don't allow for a discussion of this but can find more information on the IRS's website (www.irs.gov), including as "Audit Techniques Guide" which contains a wealth of information pertaining to specific areas of focus in the event of an audit.

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