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E46 M3 Restoration Build Tour: 400WHP S54 Stroker Street & Track Spec

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    #16
    Originally posted by dreamdrivedrift View Post
    Different story when it's a business expense as it seems like a Partee racing car.
    The majority if not the whole car can be written off
    Plus the labor
    Probably pretty substantial

    Spend let's say 100K in actual costs, write down let's say 150K once labor is included
    Per dollar marginal tax rate lets call it 43%, might be higher, so you wrote down 150K of income --> 64.5K post tax dollars saved

    actual dollars spent 100K - 64.5K real money = pretty sick M3 for 35.5K
    If spending post tax money like this - different league lol
    I don't think that is correct.

    In the YouTube description:

    The goal with this car is simple: build an E46 M3 that can survive hard track use, stay rewarding on the street, and be finished to a level we’d be proud to own ourselves.
    2003 | 3.91 | CMP Subframe & RTAB Bushings | SMG (Relocated & Rebuilt) | ESS Gen 3 Supercharger | Redish | Beisan | GC Coilovers & ARCAs | Imola Interior | RE Rasp | RE Diablo | Storm Motorwerks Paddles | Will ZCPM3 Shift Knob | Apex ARC-8 19x9, 19x9.5 | Sony XAV-AX5000 | BAVSOUND | CSL & 255 SMG Upgrades | Tiag | Vert w/Hardtop

    2005 | Slick top | Manual | Mystic | Stripper | ZCP Brakes

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      #17
      Originally posted by oceansize View Post

      I don't think that is correct.

      In the YouTube description:

      The goal with this car is simple: build an E46 M3 that can survive hard track use, stay rewarding on the street, and be finished to a level we’d be proud to own ourselves.
      Ah if that is a customer car...nuts!

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        #18
        I was about to be like how do you write off a build like this when you have to pay a shop to build it lmao
        2004 BMW ///M3 Carbon Black/Cinnamon 6MT Dinan S2 FBO NA Build
        2005 BMW ///M3
        Interlagos Blue/Black 6MT Dinan S3-R+

        2008 BMW ///M3 Alpine White/Bamboo/6MT Track Build
        2000 BMW ///M5 Royal Red/Extended Caramel 6MT In Progress
        2004 BMW X5 Toledo Blue/Sand Beige 6MT Dog Hauler
        2019 VW GSW S 4MO Platinum Grey/
        Black6MT Daily

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          #19
          Originally posted by Sharocks View Post
          I was about to be like how do you write off a build like this when you have to pay a shop to build it lmao
          If the car can be claimed as a business expense (e.g. marketing), the whole build essentially becomes a tax deduction. Just needs a 'Jim's Lemonade' sticker and should be good to go lol

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            #20
            Originally posted by Sharocks View Post

            I also have a set of E88's I bought like 8 years ago.

            I've never even test fitted them they're literally sitting in boxes lmao.

            Now that every BMW in SoCal is on E88's, I have no desire to throw them on.

            Basically, it's not cool if everyone else is doing it.
            Nah, E88s became cool because of ppl not running them properly. They are literally an ancient modular race wheel, run them on track. Park hard with them dirty and full of marbles. The moment I get mine I'm literally driving to the track to run them in.

            Back on track, Partee doing some good work. Wondering what exactly in their formula is allowing them to run 400whp on a "regular" street fuel trim, it doesnt seem any different to other 3.5L builds. Is it the sum of all the other small parts?
            2006 Silber Grau Metalizat ZCP 6 MT
            M-texture (F2AT) - Turner CSL V2/CatCams 280 272/SSv1/SS Sec1/Sec2 dual res/SS Race 63.5mm - FatCat stage 3 ult 400f/784r - Vorshlag - EC7r 18x9.5 ET35/CRS 275/35/18 - PFC ZR45/31 BBK/MileEnd CSL bumper/Vorsteiner Trunk/Cobra Nogaro Circuit Mtexture/GC RCA/YURKan Cages/Hotchkiss/BW/MRT full rear eccentric bushing set

            IG: https://www.instagram.com/htrlo/

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              #21
              Is always cool to see cool parts come together, however, I am intrigued by their use of VAC, which everyone loves here

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                #22
                Originally posted by maupineda View Post
                Is always cool to see cool parts come together, however, I am intrigued by their use of VAC, which everyone loves here
                Was it more than just VAC billet exhaust hub (engine wise)? That's all I remember, but that could certainly be enough.
                2003 | 3.91 | CMP Subframe & RTAB Bushings | SMG (Relocated & Rebuilt) | ESS Gen 3 Supercharger | Redish | Beisan | GC Coilovers & ARCAs | Imola Interior | RE Rasp | RE Diablo | Storm Motorwerks Paddles | Will ZCPM3 Shift Knob | Apex ARC-8 19x9, 19x9.5 | Sony XAV-AX5000 | BAVSOUND | CSL & 255 SMG Upgrades | Tiag | Vert w/Hardtop

                2005 | Slick top | Manual | Mystic | Stripper | ZCP Brakes

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                  #23
                  Originally posted by oceansize View Post

                  Was it more than just VAC billet exhaust hub (engine wise)? That's all I remember, but that could certainly be enough.
                  That's all I noticed too. Thought it was odd he noted Beisan for the vanos parts but a VAC hub.

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                    #24
                    Originally posted by CrisSilberGrau View Post

                    Nah, E88s became cool because of ppl not running them properly. They are literally an ancient modular race wheel, run them on track. Park hard with them dirty and full of marbles. The moment I get mine I'm literally driving to the track to run them in.
                    Half the E88s you see are fake alibaba editions anyway.

                    There's actually very few of us idiots willing to spend 8 grand on a set of wheels.​

                    Back on track, Partee doing some good work. Wondering what exactly in their formula is allowing them to run 400whp on a "regular" street fuel trim, it doesnt seem any different to other 3.5L builds. Is it the sum of all the other small parts?
                    Chris has posted in a few threads and confirmed these will make 400whp all day. Power is made in the head, so I imagine it's their port work + cams + intake / exhaust that gets them there.
                    2004 Dinan S3-R M3
                    2023 X3M Competition

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                      #25
                      Increased displacement too.
                      2001 TiAG M3 - 6mt Coupe, Anthracite Impuse - SOLD

                      2001 TiAG M3 - 6mt Coupe, Black Nappa Leather
                      Karbonius | Supersprint | Cat Cams | Beisan | Fikse Wheels | Mile End Composites | AST 5200 | Hotchkis | Brembo | Recaro | Rouge SMF | RTD | Yellow Tag Rack | HTE Performance

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                        #26
                        Amazing! This is def my goal eventually - strokered s54 = end game build.

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                          #27
                          Originally posted by 9kracing View Post

                          There's actually very few of us idiots willing to spend 8 grand on a set of wheels.​
                          Certified idiot checking in with the set I plan to put on the car once I get my coilovers installed.😂

                          I waited until the E88 hate was at an all time high to get my set - it being uncool was my green light to finally get them.


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                          Last edited by AWE46M3; 04-13-2026, 04:13 PM.
                          '02 ///M3 Alpine White / Cinnamon 6MT

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                            #28
                            ROFL, same.

                            What spec are those?

                            I went with 19x10 +25 square

                            2004 Dinan S3-R M3
                            2023 X3M Competition

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                              #29
                              Originally posted by 9kracing View Post
                              ROFL, same.

                              What spec are those?

                              I went with 19x10 +25 square

                              🤯👏🏽 - super clean

                              Click image for larger version

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                              I had Thomson at System Motorsports help me with the set. OEM BBS barrels, lips, hardware, gaskets, brand new centers, the works.

                              Spec for my set is 18x9.5+23 2” lip ; 18x10 +17 2.5” lip in the rear.

                              I opted for something more conservative than the Motorsport specs Shirmer and Slicer have that require pushing the fenders to their limits 😄
                              Last edited by AWE46M3; 04-13-2026, 10:44 PM.
                              '02 ///M3 Alpine White / Cinnamon 6MT

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                                #30
                                Hell yeah. Thompson is helping me with a set of RT88s for the X3M... BBS Japan is going to make me a one-off custom set in my specs.

                                He's the man when it comes to BBS.



                                That being said, I got my E88s from Paul Erlich if you've heard of him... these were on his personal E46 M3.



                                I had Paul spray them gloss white and rebarrel them to the specs I wanted. I'm actually going to get my tires mounted today
                                2004 Dinan S3-R M3
                                2023 X3M Competition

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