Internal Revenue Service: Depreciation of Rental Property certain requirements for property depreciation IRS.gov: Depreciation of Rental Property (Publication 527) Internal Revenue Service: Depreciation of Rental Property IRS: Depreciation of Rental Property depreciate Internal Revenue Service: Depreciation of Rental Property Internal Revenue Service: Depreciation of Rental Property Internal Revenue Service: Depreciation of Rental Property IRS.gov: Publication 527--Recovery Periods Under GDS IRS: Residential Rental Property IRS.gov: Depreciación de propiedad de alquiler Depreciation IRS.gov: Publication 527--Conventions IRS pub IRS page irs.gov IRS.gov: Publication 527--Basis of Depreciable Property