IRS Tax Code 180 is an often overlooked part of the United States tax code. This tax code allows for the depreciation of excess fertility in farm soil and it is something that should be considered by any rural land owner, especially buyers. Today Mac Christian talks with an expert on the topic, Alec Bean. Alec Bean, in addition to being a land real estate agent, is the owner and operator of Agricultural Soil Management. Agricultural Soil Management or ASM, helps landowners manage their soil and specializes in helping landowners navigate IRS Tax Code 180. So if are interested in something that could save you thousands of dollars, this episode is for you.