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Golf Industry Report - 2nd Qtr 2002

Archive: Historical/Library Purposes Only
Publisher:  The National Golf Foundation
Published: 2002 2Qtr
Format:  12 pp, PDF


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Description:

IRS Tees Up New Depreciation Ruling, "Catch Up" Allowed for 2001. For players, getting relief on the golf course usually means improving their lie. For course owners, relief now means lower taxes. A recent IRS ruling finally concurs with the industry that course owners may claim depreciation deductions for certain costs of building greens that are constructed with an integrated drainage system.

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