Journal Issue:
Agricultural Law Digest: Volume 14, Issue 18
Agricultural Law Digest: Volume 14, Issue 18
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Volume
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Cases, Regulations, and Statutes
(
2003-09-19)
Publication
New Regulations on Bonus Depreciation
(
2003-09-19)
Although enactment of the 50 percent bonus depreciation provision in 2003 was overshadowed by the dramatic increase in expense method depreciation, the bonus depreciation provisions nonetheless represent a significant change in the framework for claiming depreciation. Temporary regulations, issued in September, 2003, have added important new dimensions to the bonus depreciation rules.