With “buildings” treated uniquely for depreciation purposes, and with numerous structures on farms and ranches arguably classifiable as “buildings,” the guidelines for what is or is not a building take on great importance. A 1999 Tax Court case has provided additional insight into what should be classified as a building.
"What is a "Building"?,"
Agricultural Law Digest: Vol. 10
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol10/iss18/1