Along with the broader issue of the cost recovery period for farm and ranch houses, the question of how to depreciate mobile homes and other types of temporary housing under the Modified Accelerated Cost Recovery System (MACRS) has confronted taxpayers from time to time. A July, 2001, Tax Court case has provided some insight into how such structures are to be depreciated.
Harl, Neil E.
"Depreciating Mobile Homes,"
Agricultural Law Digest: Vol. 12
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol12/iss19/1