TITLE

Navigating the Depreciation Decoupling Maze

AUTHOR(S)
Levin, Mark H.
PUB. DATE
November 2005
SOURCE
CPA Journal;Nov2005, Vol. 75 Issue 11, p44
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Focuses on the decision of certain U.S. states to pass their own version of decoupling depreciation from the Internal Revenue Code. Requirements for taxpayers in decoupling from the bonus depreciation for all assets acquired on or after June 1, 2003 in New York State; Computation of depreciation deduction for affected assets of taxpayers in New York City; Adjustment for taxpayers in computing their net income provided by the New Jersey Business Tax Reform Act.
ACCESSION #
18888984

 

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