Additional Guidance on the 30 Percent Depreciation Allowance

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:37:17.000
dc.date.accessioned 2020-06-29T22:53:10Z
dc.date.available 2020-06-29T22:53:10Z
dc.date.embargo 2017-10-30
dc.date.issued 2002-05-10
dc.description.abstract <p>The legislation signed into law on March 9, 2002, the Job Creation and Worker Assistance Act of 2002, contained a highly important provision for farm and ranch (and other) taxpayers—an additional depreciation allowance of 30 percent of the adjusted income tax basis of qualifying property. In late April, the Internal Revenue Service issued needed guidance on how the depreciation allowance can be claimed and what should be done if the taxpayer does not wish to claim the 30 percent allowance.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol13/iss10/1/
dc.identifier.articleid 1632
dc.identifier.contextkey 10970791
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol13/iss10/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3062
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol13/iss10/1/AgLawDigest_v13n10_01.pdf|||Fri Jan 14 17:49:27 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Additional Guidance on the 30 Percent Depreciation Allowance
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 73090626-01b3-4d55-8da1-ad271aa4b39d
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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