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Match the type of real property with the MACRS recovery period for that type of property. i Instructions Nondepreciable 39 yrs. 27.5 yrs. 31.5 yrs.

Match the type of real property with the MACRS recovery period for that type of property. i Instructions Nondepreciable 39 yrs. 27.5 yrs. 31.5 yrs. Residential rental property Land Nonresidential property placed in service after Dec. 31, 1986 and before Nonresidential property placed in service after May 13, 1993 May 13, 1993

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