Contracts

Vermont's 'purchase price allocation' between land and building in a commercial sale affects:

AThe Vermont Property Transfer Tax
BThe buyer's depreciation deductions, since buildings are depreciable but land is not✓ Correct
CThe seller's realized gain
DThe closing attorney's fee

Explanation

In a commercial purchase, the allocation of the purchase price between depreciable improvements and non-depreciable land affects the buyer's federal income tax depreciation deductions. Buyers generally prefer a higher allocation to buildings.

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