The book
Taxes Deconstructed
A homebuilder's guide to turning a six-figure tax bill into generational wealth. By Mary Miller.
What's inside
Strategy written for how builders actually make money
Entity structure that fits your volume
The structure that worked for your first spec home is quietly costing you now. What to change, and when the change has to be made.
Revenue recognition and job costing
How completed contract, percentage of completion, and the small-contractor exceptions actually move your taxable income.
Land, lots, and basis
Where developers lose deductions: allocation of land basis, common area costs, and carrying costs across a community.
Cost segregation and depreciation
Model homes, rentals, and amenity assets — how to accelerate the deductions you have already paid for.
Owner compensation and distributions
Paying yourself in a way that survives scrutiny and does not create a second tax bill.
The planning calendar
What must be decided by which month. The single biggest reason builders overpay is timing, not strategy.
Who it's for
Builders and developers doing real volume
- Production and semi-custom homebuilders
- Land developers and lot bankers
- Custom builders scaling past a handful of homes a year
- Builder CFOs and controllers who want a second opinion