id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjel-4074	Bennett, Mary	Encouraging Historic Preservation Through the Federal Tax System: The Tax Reform Act of 1976	2019	33	.pdf	application/pdf	14248	700	47	The depre- ciation deduction provided under section 167 shall be allowed, beginning with the first month as to which the amortization deduction does not apply, and the taxpayer shall not be entitled to any further amortization deduction under this section with respect to such certified historic structure. First, the category of certified historic structures clearly applies only to commercial properties, including those used for rental purposes.	cache/cjel-4074.pdf	txt/cjel-4074.txt