TITLE

Tax planning for the first-year `depreciation' deduction under IRC Sec. 179

AUTHOR(S)
Oliver, Joseph R.
PUB. DATE
February 1995
SOURCE
CPA Journal;Feb95, Vol. 65 Issue 2, p42
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the tax planning for the first-year `depreciation' deduction under IRC sec. 179 for purchases of eligible property. Limits for corporations and partnerships; Adjustments to depreciable basis; Maximizing total deductions; Triggering recapture; Listed property; Necessity of documentation.
ACCESSION #
9504174346

 

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