Thank you for your replies. I may have misstated my questions previously. I'm not looking for tax information, per se; I'm inquiring as to what can be done about "improvements" that have been done to a property with the sole purpose of making it more marketable - "neutral"-colored carpet and tile, two-tone paint [which I don't quite understand the purpose of], and the like.
I'm trying to purchase a property that's a "blank slate"; that is, clean, mechanically sound, albeit ugly. If new carpet and tile has been installed on an older property, I don't *want* it; I want to put in my own after closing, not deal with somebody else's design choices.
Frankly, I'd want the seller(s) to undo what's been put in... I'm trying to come up with a metaphor here, and I guess the best one is being that since the *location* and *layout* of a house cannot be changed: if a speculation house is on the market, I'd like to buy it... but I don't want the speculative decor; either remove what's been done, or deduct it from the price, because I don't want to cover the margins for somebody else's taste. Feel free to use your cost for the paint and carpet as a deductable "business expense", but I need copies of your receipts, because I'm taking it all out and giving it away, and I want that deduction, too.
I need something to make up for doing twice the work to get the home to my standards.
I know I'm coming off as an a-hole here; call me a 'difficult buyer' if you must. Getting back to the metaphor of a speculation house: I don't want the builder's overpriced garbage - I'm going to put in better, less expensive materials after closing, and I'm not going to pay for yours for 30 years. I can't comprehend why I can't sign a hold-harmless agreement to take delivery of an "incomplete" house.