Federal Tax

First-Year Expensing and Additional Depreciation (Portfolio 532)

  • This Portfolio provides a basic reference tool for determining the first-year expensing and additional depreciation deductions available for selected properties.

Description

The Tax Portfolio, First-Year Expensing and Additional Depreciation, is a basic reference tool for determining the first-year expensing and additional depreciation deductions available for selected properties.

Specifically, this Portfolio examines the computation of each of these deductions. It also explains the limitations that apply, and describes the conditions that must be satisfied for property to fall within one or more of the provisions. It also covers effective dates, effects on basis, and special rules applicable to each deduction.

Table of Contents

I. Introduction
II. Expensing
III. Additional First-Year Depreciation

maule-james-2015
James Maule
Professor of Law, Emeritus
Villanova University School of Law
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