Facts: The taxpayer/client Keith has just finished building a new golf course. He wants to know whether or not he can claim cost recovery deductions for the cost of installing golf course greens. Issue: Can the taxpayer Keith claim cost recovery deductions for the cost of installing golf course greens? (A Revenue Ruling is likely the authority needed, and a particular Revenue Ruling may be the authority with the most similar facts to the facts of the taxpayer in this Tax Research Problem. Other Revenue Rulings, a Revenue Procedure, and a court case may help explain the Revenue Ruling which has the facts most similar to the taxpayer Keith's.)