IRS Changes for Capitalization Rates – By Robert Hall & Associates
The tax code is ever-changing, and for all landlords, 2015 has proven to be one of the most difficult and downright thorny years to date. The IRS implemented Form 3115, Application for Change in Accounting Method, on January 1st, 2014, which sent property owners into a tailspin and the phones at every accounting firm ringing.

