The Resource Depreciation--MACRS and ACRS, James Edward Maule

Depreciation--MACRS and ACRS, James Edward Maule

Label
Depreciation--MACRS and ACRS
Title
Depreciation--MACRS and ACRS
Statement of responsibility
James Edward Maule
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... is a basic reference tool for determining the depreciation deduction under both the modified accelerated cost recovery system (MACRS) and the original accelerated cost recovery systems (ACRS) of [section] 168. Although MACRS and ACRS are similar in many respects, there are substantial differences between them. Accordingly, this portfolio provides "ACRS differences" descriptions in connection with each issue with respect to which there is a difference. MACRS applies generally to property placed in service after 1986. ACRS applies generally to property placed in service from 1981 through 1986. Topics covered include effective dates and the anti-churning rules, eligible property, basis, classification of property, computation of the deduction (including the use of statutory or IRS-created tables), and limitations and special rules affecting the availability or amount of the deduction."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1951-
http://library.link/vocab/creatorName
Maule, James Edward
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 531-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
531-3rd
http://library.link/vocab/subjectName
Depreciation allowances
Label
Depreciation--MACRS and ACRS, James Edward Maule
Instantiates
Publication
Note
Title from title screen (viewed July 31, 2009)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Effective dates -- Property eligible for MACRS or ACRS -- Unadjusted basis -- Recovery period and classification of property -- Recovery percentages -- Special rules affecting computation of deduction -- Miscellaneous matters -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337227
System details
Mode of access: World Wide Web
Label
Depreciation--MACRS and ACRS, James Edward Maule
Publication
Note
Title from title screen (viewed July 31, 2009)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Effective dates -- Property eligible for MACRS or ACRS -- Unadjusted basis -- Recovery period and classification of property -- Recovery percentages -- Special rules affecting computation of deduction -- Miscellaneous matters -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60337227
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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