Tax laws and regulations are constantly changing, and it can be difficult to keep up with it all. In this blog, CSSI experts share their insights around the most relevant issues and developments impacting your tax situation.
Bonus depreciation has long been a powerful tool in the tax strategy arsenal of real estate investors. As we move through 2025, the rules around bonus depreciation are shifting, and staying informed is crucial for optimizing your tax outcomes. What Is Bonus Depreciation? Bonus depreciation is a tax incentive that allows businesses, including real estate […]
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The built-to-rent (BTR) sector has quickly become one of the most vibrant corners of U.S. real estate investment. For companies like CSSI, which look at real estate-adjacent services (finance, tax, development, etc.), understanding the mechanics and tax levers is essential to evaluating opportunities. Below we’ll define what BTR is, look at recent trends and why […]
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When conducting a cost segregation study, one essential consideration is the IRC Section 263A adjustment. While cost segregation focuses on accelerating depreciation by reclassifying building components into shorter recovery periods, Section 263A, often called the “uniform capitalization rules,” requires certain costs to be capitalized to property. Understanding how the 263A adjustment works is key to […]
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After months of speculation and political maneuvering, it’s official: 100% bonus depreciation is back thanks to the recently passed One Big Beautiful Bill Act (OBBBA), popularly dubbed the “Big Beautiful Bill.” The bill revives one of the most powerful tax incentives for businesses, allowing them to fully deduct the cost of qualifying assets in the […]
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