Depreciation--MACRS and ACRS
Resource Information
The work Depreciation--MACRS and ACRS represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Depreciation--MACRS and ACRS
Resource Information
The work Depreciation--MACRS and ACRS represents a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Depreciation--MACRS and ACRS
- Statement of responsibility
- James Edward Maule
- 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."
- Additional physical form
- Also issued in print
- Cataloging source
- BNA
- Characteristic
- updating web site
- 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
- Series statement
- U.S. income portfolios
- Series volume
- 531-3rd
Context
Context of Depreciation--MACRS and ACRSWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/resource/Q3WxZ-4g2co/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/resource/Q3WxZ-4g2co/">Depreciation--MACRS and ACRS</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
