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Ion Qualiﬁed Investment
me eduction of Unused Investment Credit
in g New Depreciation Rules Explained
3 other sections not shown
adjusted basis apply appropriate reserve ratio classiﬁed Code Sec corporation cost credit allowed December 31 deﬁned deﬁnition depre depreciable property depreciation allowances depreciation deduction depreciation reserve depreciation with respect determined disposition equipment erty example exceed facts and circumstances fair market value ﬁrst taxable gain guideline class guideline lives Internal Revenue Service investment credit carryback justiﬁed lengthened lessee lessor liability for tax ment method of depreciation multiple-asset accounts ordinary income paragraph partnership payer percent period personal property placed in service production prop provides public utility property qualiﬁed investment rate of growth recomputed basis reduced reﬂects replacement practices reserve ratio range Reserve Ratio Table reserve ratio test retirement and replacement Revenue Procedure 62-21 rule salvage value section 1245 property section 38 property section l245(a speciﬁed Subparagraph subsection taken into account taxpayer taxpayer’s reserve ratio tion total basis trade or business transition rule unused credit