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| I agree senodak. IMO you will only pass any tax free to your heirs is if the land that is tiled becomes worth more than the cost of the tile which it might or might not. Unless that added value takes you over the estate exception. The best part of the strategy of tiling right before or after you retire and using 179is that you can save on your own income tax especially if you have a lot of grain to sell or other income when you have few expenses after calling it quits. | |
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179 excemption- tile and setup in Basis on land
