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Land
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Publication 17 - Your Federal Income Tax (For Individuals) - Depreciation
Land. You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or...
Publication 17 - Your Federal Income Tax (For Individuals) - Selling Your Home
Land. If you sell the land on which your main home is located, but not the house itself, you cannot exclude...
Publication 946 - How to Depreciate Property - What Property Cannot Be Depreciated?
Land. You cannot depreciate the cost of land because land does not wear out, become obsolete, or get used...
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