Evan, looks like maybe what your referring to is that any personal property is classified as sec 1245 so the recapture on that portion is taxed as ordinary income (and rest of property is taxed differently). 

However, if you materially participate in a business or real estate activity within the LLC, the income may be classified as active, which could allow the losses to offset active income.Ex: Self-Rental: If you rent property to a business you actively run (like a business you own and operate), the rental income can be treated as active under the self-rental rule.Material Participation: Material participation is the key factor here.

I would suggest anyone considering web developer to build a site to take this crucial factor into consideration.

I mistakenly posted this in the classified section and wanted to repost in the correct location.

I don't see anything on the website or with a web search on how to go about applying for the mastermind.

I found this on their web site:Our company Tax Alchemy provides tax planning and implementation services as a flat rate fee based on the tax strategies needed to reduce your tax bill.

To determine if the expense should be classified as a capital improvement or a deductible repair, the context of the expense is very important.An example is, if an item of expenditure is part of a general plan of modernization, renovation or rehabilitation to equipment or other business property, it typically must be capitalized even though on its own it would be currently deductible.According to IRS Code, expenses that you must capitalize are those that:Materially increase valueSubstantially prolong useful life (including replacement of deteriorating assets)Adapt the property to a new or different useHowever, you are allowed to deduct expenses and fees for routine maintenance and repairs that help keep the property in efficient operating condition.

I've got lawyers who can do this, but per BP's marketing rules you're going to want to post this to the Classifieds section instead of here.

Anyone have a good web developer that has room for clients!?  

I do wonder, as you mentioned, if their veterinarian has them classified differently.