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What is the IRS depreciation life for a Channel Letter Sign?

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Question : What is the IRS depreciation life for a Channel Letter Sign? Is it considered a lease hold improvement? <br /><br /> Answer : <p>See regulations Sec. 1.48-1(e)(2),</p><p>https://www.law.cornell.edu/cfr/text/26/1.48-1</p><p><em><strong>(2)</strong> The term “structural components” includes such parts of a <a href=”http://” rel=”nofollow” target=”_blank”>building</a> as …</em></p><p><em>… including all <a href=”http://” rel=”nofollow” target=”_blank”>components</a> thereof; sprinkler systems; fire escapes; […]

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