Hidden Bibliographic Details
| Other authors / contributors: | Tax Management Inc., issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Includes bibliographical references.
Description based on contents viewed on July 11, 2016; title from description page.
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| Summary: | "... is a basic reference tool for determining the first-year expensing and additional depreciation deductions available for selected properties. Generally, investment in depreciable properties is recovered over a period of time extending beyond the year of investment. However, under [section] 179 taxpayers are permitted to deduct a limited amount of investment in the year of investment. Similar provisions exist in [section] 168(k) for investment in qualified property or certain plants bearing fruit and nuts, in [section] 168(l) for investment in qualified second generation biofuel plant property, in [section] 168(m) for investment in qualified reuse and recycling property, and in [section] 168(n) for investment in qualified disaster assistance property."
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| Other form: | Print version: Maule, James Edward, 1951- First-year expensing and additional depreciation. Arlington, VA : Tax Management Inc., [2016]- 9781633591301
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