Strategic Tax Planning Under The OBBBA: Special Depreciation Allowance for Qualified Production Property
Withum
AUGUST 5, 2025
Construction commences after January 19, 2025 , and before January 1, 2029. However, additional conditions apply, including: A binding written contract for acquisition must be executed beginning January 19, 2025, and before January 1, 2029. Sales and marketing activities. The property is located in the United States or a U.S.
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