As you know, the provision expands the definition of qualified real property eligible for section 179 expensing to include any of the following improvements to nonresidential real property placed in service after the date such property was first placed in service: roofs; heating, ventilation, and air-conditioning property; fire protection and alarm systems; and security systems.However, there is another Amendment to Section 179:The provision expands the definition of section 179 property to include certain depreciable tangible personal property used predominantly to furnish lodging or in connection with furnishing lodging.

. $180k was held by our attorney (our Intermediary) in his trust account and used later that day to purchase the 2nd like rental home .My question: Even though we didn't claim this as a 1031 Simultaneous (same-day) Exchange on our 2016 tax returns, I do think that it may qualify as such and be worth amending our 2016 tax returns for a refund.

I'm seeking an Accountant with extensive landlord tax experience.I've been doing my taxes myself forever and after some recent conversations with other landlords I'm pretty sure I've been missing some deductions, and doing some depreciation wrong.I'd like to sit down with someone to discuss my situation and possibly have them amend a few years back. 

This is not an issue in principle but I would ask that your agent prepare a suitable amendment so we may bring any such persons under the lease.I regret the nature of this communication and value your tenancy enormously.

This year I've done almost a 2:1 ratio of 2017 return preparations.....to prior year amendments or depreciation adjustments. 

10th amendment to the Constitution.

She signed the amendment to the purchase contract that had all these terms laid out.

Would you fight if they cancelled the 1st Amendment (freedom of speech, assembly)?

To what end do you pursue this concept, hiring some attorney, if they even take the case, to persuade a bank to amend a derogatory credit line?

I am looking for an alternative to amending personal returns, etc.Really appreciate any advice.