How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns) PDF Download

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How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns)

How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns) PDF Author: Internal Revenue Service
Publisher:
ISBN: 9781716554971
Category : Business & Economics
Languages : en
Pages : 114

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Book Description
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property and the additional rules for listed property.