Double Declining Balance Depreciation on New Construction

[Justin Cooke]

Tax experts please help...

I'm reading the book, Principles of Real Estate Syndication by Samuel Freshman.

From book "There are certain tax advantages allowable with respect to new construction of residential income property in that a 200% declining balance depreciation schedule can be used." No more information given on the subject.

This is the third edition of the book, so I'm not sure if this statement was updated and is still accurate with current tax rules.  My questions are, is statement from book accurate? Does just the fact that it's new construction allow you to use double-declining balance depreciation schedule, carte blanche for entire time you hold asset? Or, is this only allowable in year/s that construction is in progress? How does this work?