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Cost segregation’s evolution spans decades of legal rulings and tax code shifts that transformed the depreciation landscape for property owners. Originally, buildings were treated as single assets depreciated over decades—but court decisions like Shainberg vs. Commissioner (1959) and Revenue Ruling 73-410 (1973) paved the way for component-level depreciation. The mid-1980s tax reforms and the emergence of MACRS refined the asset class structure, while the 1997 Hospital Corporation of America v. Commissioner ruling revitalized component depreciation. Subsequent IRS guidance, including the 2004 Audit Techniques Guide, cemented methodology and compliance standards. This timeline underscores how cost segregation matured from a theoretical concept into an established tax strategy anchored in court precedent and regulation.

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