The Partial Asset Disposition (PAD) deduction has become an important tax strategy for businesses and real estate investors, allowing them to recognize losses on disposed portions of larger assets. ...
IRS Knowledge Base
A document by the LB&I Process Unit of the IRS explaining the examination process if the PAD deduction were to come under review.
Tangible Property ATG
A robust IRS-issued document with additional information regarding the PAD deduction.
IRS Form 4797
The form taxpayers use to claim the PAD deduction.
Informational Flier
An overview of the PAD deduction, including benefits, eligible and ineligible projects.
Case Study
A real-world example of the PAD deduction and associated tax savings.
Sales Sheet
Example target markets and projects as well as questions to get the conversation started.
Partial Asset Disposition Deduction Knowledge Base
Discover expert insights on tax deductions, asset dispositions, and cost recovery strategies.
This article provides an overview of the process for examining the taxes of building owners who have elected a partial disposition of a building or its structural components under IRC 168 disposition ...
The Partial Asset Disposition (PAD) deduction is a valuable tax strategy introduced in 2014 under the Tangible Property Regulations, allowing property owners to recognize losses on portions of assets ...