Resources

Resources for serious STR owners.

Articles, explainers, and newsletter back issues on the true economics of the STR strategy — from tax benefit quality to exit readiness.

Articles Newsletter Archive Guides Methodology Notes
Articles

By topic

Tax benefit quality

The Truth About Cost Segregation
What cost seg actually does to your tax picture — and when it makes sense for STR owners.
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Recapture and exit coverage

§1250 Recapture: What Every STR Owner Needs to Know
How depreciation recapture works, what rate applies, and how to model your exit exposure now.
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Material participation and passive-owner rules

IRC §469 and the STR Exception: A Plain-English Guide
The passive activity rules that determine whether your STR losses offset W-2 income — and the seven material participation tests.
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True owner return

After-Tax IRR vs. Gross IRR: Why the Gap Matters
Why gross IRR overstates returns for most STR owners, and how to compute true after-tax equity return.
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Newsletter Archive

STRVue Dispatch

Back issues of the STRVue newsletter — market trends, tax strategy, and the numbers behind smarter STR ownership.

Newsletter archive coming soon. Subscribe below to get issues in your inbox.
Guides

Deeper explainers

The Truth About Cost Segregation
What cost seg actually does to your tax picture — and when it makes sense.
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Knowledge Base
Methodology version, recent changes, and citation transparency — what powers STRVue.
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Methodology Notes

IRS primary sources

The statutory and regulatory sources that back every STRVue calculation.

IRC §168(k) — Bonus Depreciation
Accelerated first-year deduction, OBBBA 100% permanent path, TCJA phase-down schedule.
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IRC §469 — Passive Activity Rules
Material participation, REPS qualification, $25K passive allowance, suspended loss rules.
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IRC §1250 — §1250 Property Recapture
25% unrecaptured §1250 gain cap on depreciation taken on real property.
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IRS Pub 946 — How to Depreciate Property
MACRS tables, mid-month convention for residential rental, half-year convention schedules.
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IRC §461(l) — Excess Business Loss Limit
Annual EBL cap for non-corporate taxpayers; TCJA/OBBBA thresholds.
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