Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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.
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.
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