CCH's U.S. Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice.Effective for vehicles placed in service after October 22, 2004 and that are not subject to the caps, the Code Sec. ... 2003-75, the IRS announced a separate set of depreciation limitations for trucks or vans which do not weigh more than 6, 000 pounds. ... definition applies aquot;for purposes of this revenue procedure, aquot; the IRS used the same definition in the instructions to Form 4562 and in IRS Publication 463 inanbsp;...
|Title||:||U.S. Master Depreciation Guide (2008)|
|Author||:||CCH Tax Law Editors|
|Publisher||:||CCH - 2007-12-01|