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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:
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.
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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