(you would also have to factor in the de minimis exception)

We have written off thousands of dollars for the property under de minimus harbor before the property was placed in service. 

With all the competition from DC, MD, PA, NY, DE they are doomed until they find a new business model not involving gambling.

The cost of the furnace is over the $2500 De Minimus safe harbor amount I could claim, so I believe it will need to be depreciated.Speaking of De Minimus safe harbor, don't we have to make an election as to which safe harbor we're claiming for the year? 

Also, stupid question: I heard a lot about opening LLC's in Delaware, can i open it there without living there?

Here it is.Let me know if you want to see any other county that covered by Trend (berks, bucks, burlington, camden, chester, cumberland, delaware, gloucester, kent, mercer, montgomery, new castle, salem, schuykill)

However it's on a cul-de-sac adjacent to the university, has ten paved + five gravel parking spaces, is two blocks from downtown and 10mins walk to the the grocery/mall/LC.  

Sec. 1.263(a)-5(a)(6) required disregarded entities to capitalize start up costs if they exceed de minimis ($5k).

DSTs (Delaware Statutory Trusts) are viable options for accredited investor who are seeking to defer their capital gains tax and also don't want to be a landlord anymore.

@Ron Ramsden I've been in construction most of my life and somehow I've never had to deal with de-leading.