Federal Income Taxes, Inflation and Holding Periods for Income‐Producing Property
研究了税收如何影响收益性财产的持有期，以及折旧方法选择和通货膨胀是否影响这一持有期，并分析了不同税收条款下投资者的折旧选择收益。
This paper investigates the question of tax‐induced holding periods for income‐producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of benefits associated with selection of depreciation methods are examined. These issues are considered for investors affected by the regular minimum tax and the maximum tax as well as those unaffected by such provisions.