IRS guidance · 2000
FSA 200033002
Field Service Advice 200033002 (Apr. 17, 2000; released Aug. 18, 2000), CC:DOM:FS:P&SI, TL-N-5722-99
IRS administrative guidance
What it holds
A raised floor installed during the initial construction of a data-center office building, to carry wiring, plumbing and ventilation for computers, with removable access panels, was personal property under Rev. Rul. 74-391, 5-year (class 57.0), even though it covered most of the first floor (including offices and conference rooms) and had no finished floor beneath it. The National Office said it had no plans to revisit Rev. Rul. 74-391.
Why it matters for your study: Support for raised access floors in office, data-center and similar buildings. Chief Counsel advice; not precedent (IRC §6110(k)(3)). FSA 200110001 later reached the opposite result on different facts (original design, unfinished floor, removal needing major renovation), so the two together show the facts that matter.
- Category
- Asset classification
- Applies to
- All property types
- Status
- Vetted
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