Depreciation Handbook

This handbook provides thorough coverage of federal tax issues important for depreciation and captial planning and a variety of tax credits.

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ISBN: 9780820517131
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ISBN: 9780327169369
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ISBN: 9780327169369
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Product description

A convenient single-volume handbook that provides comprehensive coverage of federal tax issues related to depreciation, capital planning and a wide variety of tax credits. Everything depreciable is covered: real estate, business equipment and vehicles, intangibles assets, etc.

Among the topics covered are:

  • ACRS--the accelerated cost recovery system;
  • MACRS--the modified accelerated cost recovery system;
  • amortization of intangibles under IRC § 197 (e.g., trademarks, copyrights, patents, goodwill, etc.);
  • depletion;
  • recapture of investment tax credits; and
  • use of business and energy credits.

    Because it is updated yearly, this publication always contains the latest in relevant forms, revenue procedures and tables of statutes and regulations. It is also loaded with practice tips, comments, examples, and IRS forms and tables.

    eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.


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    Table of contents

    Chapter 1 Basic Concepts of Depreciation and Amortization

    Appendix 1 Glossary

    Chapter 2 Modified Accelerated Cost Recovery System (MACRS)

    Appendix 2 MACRS Depreciation Tables

    Chapter 2A Passenger Automobiles and Other Listed Property

    Appendix 2A Listed Property

    Chapter 3 Accelerated Cost Recovery System (ACRS)

    Chapter 4 Depreciation of Nonrecovery Property

    Appendix 4 Form 8866

    Chapter 5 The Class Life Asset Depreciation Range (ADR) System

    Appendix 5 Revenue Procedure 83-35

    Chapter 6 Election to Expense Certain Depreciable Business Assets

    Appendix 6 Form 4562

    Chapter 7 Amortization of Intangible Assets

    Appendix 7 Form 8594

    Chapter 8 Leased Property

    Appendix 8 Factors Indicating Bonafide Sale-Leaseback

    Chapter 9 Special Amortization and Expensing Provisions for Farmers

    Chapter 10 Recapture of Depreciation Upon Sale or Other Disposition of Property

    Chapter 11 Depreciable Property and the Alternative Minimum Tax System

    Chapter 12 Depletion

    Appendix 12 Notice 2001-53

    Chapter 13 Reserved

    Chapter 14 Rehabilitation Tax Credit

    Chapter 15 Pollution Control Facilities

    Appendix 15 Sample Statement of Election to Amortize Under IRC Section 169

    Chapter 16 Energy Credits

    Chapter 17 Transitional Rules for the Investment Tax Credit

    Chapter 18 Limitations on Availability and Use of Business Credits

    Chapter 19 Section 38 Property

    Chapter 20 Property Excluded From the Investment Tax Credit

    Chapter 21 Recapture of Investment Tax Credits

    Table of Statutes