The U.S. District Court for the Western District of Tennessee today approved a comprehensive consent order in McFerren v. County Board of Education of Fayette County, which the Department of Justice negotiated with the Board of Education of Fayette County, Tennessee and the NAACP Legal Defense & Education Fund to desegregate the Fayette County public schools.

The Department of Justice announced last week that it has entered into a settlement agreement with the McDuffie County Schools in Georgia to modify the zoning of the district’s elementary schools and ensure the school district complies with other obligations to desegregate its schools in the areas of student assignment, faculty recruiting and assignment and transportation.

Today, the U.S. District Court for the Western District of Tennessee approved a comprehensive consent order in McFerren v. County Board of Education of Fayette County, which the Department of Justice negotiated with the Board of Education of Fayette County, Tenn., and the NAACP Legal Defense & Educational Fund to desegregate the Fayette County public schools.

This week in Class Notes: Reforming college admissions to boost representation of low and middle-income students could substantially reduce income segregation between institutions and increase intergenerational mobility. The Alaska Permanent Fund Dividend increased fertility and reduced the spacing between births, particularly for females age 20-44. Federal judges are more likely to hire female law clerks after serving on a panel…

The COVID-19 pandemic is unmasking a lot of ugly economic and social truths across the Midwest, especially in my home state of Michigan. The appearance of a good economy in the Midwest following the Great Recession (which hit the region very hard) was a bit of an illusion. Prior to the arrival of the coronavirus,…

This week in Class Notes: Reforming college admissions to boost representation of low and middle-income students could substantially reduce income segregation between institutions and increase intergenerational mobility. The Alaska Permanent Fund Dividend increased fertility and reduced the spacing between births, particularly for females age 20-44. Federal judges are more likely to hire female law clerks after serving on a panel…

The COVID-19 pandemic is unmasking a lot of ugly economic and social truths across the Midwest, especially in my home state of Michigan. The appearance of a good economy in the Midwest following the Great Recession (which hit the region very hard) was a bit of an illusion. Prior to the arrival of the coronavirus,…

It is an undisputed truth that the majority of American cities have incomplete bicycling infrastructures. This is perhaps especially true in Los Angeles, where

Biden hailed his friendship with one-time segregationist Hollings while saying he would win the Africa-American vote and the South Carolina primary, where he is just four points ahead.

Cham, Switzerland : Palgrave Macmillan, [2019]

Dewey Library - HQ1735.2.S534 2020

For much of the 19th century, New York City’s public transportation was racially segregated, and African Americans were forced to ride on specially designated horse-drawn street cars.  Newspapers documented acts of resistance to these policies of segregation by members of the African American community, some of whom took the street car companies to court. Three examples are cited here. On Sunday,...

The post Before Rosa Parks: Segregation on New York City Street Cars appeared first on New-York Historical Society.

Hayden Library - KF223.P56 L88 2019

Online Resource

Rotch Library - DS432.M84 J359 2017

Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. 

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. 

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10  Change in Accounting Method
Chapter 11  Personal Property Allocations – State Tax Considerations
Chapter 12  Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13  Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14  Capitalization of Tangible Assets
Chapter 15  IRS Audits of Cost Segregation Studies
Chapter 16  Cost Segregation Opportunities and Code Sec. 179D

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