Type PLR Subject 20.04 - Other Keywords Accounting Method Change Depreciation REIT Conversion(s) Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/1410029.pdf Tax Report Link TaxReport (May 7, 2014) Summary Accounting method change to reflect change in cost recovery period Title 201410029 Guidance Tags PLR - 201410029