> If I hire a bunch of people to build me an apartment building, I deduct the full cost of their salaries in the year I pay them That’s not how it works in gen

> If I hire a bunch of people to build me an apartment building, I deduct the full cost of their salaries in the year I pay them That’s not how it works in general (there are exceptions though): https://www.law.cornell.edu/cfr/text/26/1.263A-1 https://www.law.cornell.edu/cfr/text/26/1.263A-1