https://www.law.com/thelegalintelligencer/2018/11/12/new-irs-guidance-to-tax-provision-means-big-breaks-to-real-estate-business-investors/
https://www.law.com/thelegalintelligencer/2018/11/12/new-irs-guidance-to-tax-provision-means-big-breaks-to-real-estate-business-investors/