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Accelerated Cost Recovery System
Election to Expense Certain Depreciable Business Assets 125
Incentives for Research and Experimentation 151
1 other sections not shown
1245 class property 1250 class property 15-year public utility 179 property 38 property 5-year property accelerated depreciation ACRS percentages adjusted basis ADR class amortization anti-churning rules apply to property base period beginning after 1981 building carrybacks carryover period Code Sec controlled group cost recovery declining-balance method described in Code disposition earnings and profits eligible employee ending after 1980 expenditures harbor lease election incentive stock option Incentives Under 1981 included investment credit lessee lessor minimum tax number of months optional recovery periods ordinary income personal property placed in service property acquired property placed property used predominantly property.—The public utility property qualified investment qualified research expenses recovery is allowed recovery property regular ACRS deduction rehabilitation rule applies safe harbor lease salvage value service after 1980 shareholder straight-line ACRS deduction straight-line ACRS election straight-line method tax preference tax years beginning tax years ending tax-option corporation tion trade or business transferor transferred treated trust unadjusted