Depreciation--MACRS and ACRS / James Edward Maule.

Depreciation--MACRS and ACRS / James Edward Maule.

Arlington, VA : Tax Management, ©2009-

Updated irregularly.

Tax management portfolios ; 531-3rd.

" ... 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."

Title from title screen (viewed July 31, 2009).

Includes bibliographical references.

Also issued in print.

Mode of access: World Wide Web.

www

Print version: Maule, James Edward, 1951- Depreciation--MACRS and ACRS. Arlington, VA : Tax Management, ©2009-

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