Read a property tax plan in the order the facts arise: acquisition, placed-in-service evidence, depreciation, participation, annual loss limits and eventual sale. A larger paper deduction helps only when its treatment and timing fit the owner's return.
This index provides an ordered reading path for additional education alongside the book. The pages are original companion material, not reproduced book chapters. Start with the decision closest to your facts, then review the adjacent reporting and cash consequences before implementing a strategy.
Six focused guides with worked examples
- Cost Segregation: Model the Deduction and the Usable Loss Separately
Cost segregation changes depreciation timing, but a larger deduction is not the same as a larger current tax benefit. Follow a property example through loss usability.
- Short-Term Rental Participation: What the Records Need to Show
A short guest stay does not by itself establish a deductible nonpassive loss. This guide separates rental classification, material participation and supporting records.
- Rental Losses and the 2026 Excess Business Loss Threshold
A nonpassive rental loss can still be limited under Section 461(l). See how the 2026 threshold fits a large real estate depreciation deduction.
- Rental Repairs or Improvements: Build the File Before Claiming a Deduction
A contractor invoice can include deductible repairs and capital improvements. Learn how to document the work, costs and treatment before filing a rental return.
- Rental Placed-in-Service Dates: Evidence Beyond the Closing Statement
Buying a property and placing it in service are different events. Build an evidence file that supports when depreciation begins for a rental asset.
- Rental Property Sale Planning: Depreciation and the Exit Model
A depreciation strategy should include the eventual sale. Follow an adjusted-basis example and identify the records needed for a property exit review.
How to use the examples
Each illustration isolates one planning question so the arithmetic or record requirement is visible. It does not provide a complete return calculation. Bring your actual ownership, payment, asset and prior-return records to a review, then replace the assumed inputs. Record which facts would change the conclusion, who is responsible for implementation and what must be completed before the filing or payment deadline.
AE Tax Advisors case studies and engagement resources
Compare the related published case-study collection, the reporting methodology and how AE approaches an engagement. These case reports are publisher-reported examples and do not establish typical results. A strategy that appears in a case may require materially different treatment for another taxpayer.
More AE book learning indexes
Use the IRS references attached to each guide for the rule framework. General federal education is not a substitute for current-year instructions, state analysis or professional review of your complete facts.
Discuss your planning facts with AE Tax Advisors
Bring the records identified in this guide to a discovery conversation with AE Tax Advisors. Start with the decision you need to make, the year affected and the assumptions that need verification.