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No 1960's or 1970's modeler thinks rebuilding faded away... I
have literally a few thousand images
of rebuilt cars from the 1960's into the 1990's from dozens of
railroads and private owners. And on my
last drive out to the St Louis RPM I drove by a large complex in
southern New York (served by NS)
where hundreds of covered hoppers were being rebuilt into
different sized cars. But maybe by 1948 or
so the "stock" of candidates had been depleted so much (since so
few cars were built in the 1930's)
that it seemed that rebuilding had faded away.
On 5/6/2021 9:42 AM, Andy Carlson wrote:
As Tony stated, "......rebuilding on most
railroads faded away after 1948."
A notable exception was the Great
Northern--whose large rebuilding programs came to be with a
warp speed after the early 1950s and was following a rather
lackluster rebuilding program prior to 1948. Lucky for us,
these post 1948 rebuilds produced quite a few cool cars.
May 5, 2021, 11:19:37 PM PDT, Tony Thompson
"rebuilding" probably was a result of federal
It is my understanding
that, during our time period, railroads were
allowed to write off (deduct) the cost of
"repairs" much quicker than they could
depreciate new construction (whether built
in-house or by someone else) for tax purposes.
but this changed greatly in 1948, when the IRS
considerably tightened the rules on rebuilding. You
will notice that those giant rebuild and refurbish
programs on most railroads faded away after 1948.