Journal Issue:
Agricultural Law Digest: Volume 14, Issue 21

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Depreciation on Listed Property Vehicles
( 2003-10-31) Harl, Neil ; Iowa State University Digital Repository

The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering investment in business assets. For property with both business and personal use, the income tax basis for depreciation purposes is determined, as always, by applying the fraction of business use to total use. But listed property assets are further limited in terms of the amount of depreciation claimable.

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Cases, Regulations, and Statutes
( 2003-10-31) Achenbach, Robert ; Iowa State University Digital Repository
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