Eligibility for Expense Method Depreciation

dc.contributor.author Harl, Neil
dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T00:10:18.000
dc.date.accessioned 2020-06-29T22:55:32Z
dc.date.available 2020-06-29T22:55:32Z
dc.date.embargo 2016-10-24
dc.date.issued 1991-05-24
dc.description.abstract <p>The Revenue Reconciliation Act of 1990, Pub. L. No. 101-508, 104 Stat. 1388 (1990), has amended the eligibility requirements for expense method depreciation for property placed in service after 1990. Id., Sec. 11801. Before the amendment, expense method depreciation was limited to "Section 38 property," I.R.C. § 48(a), which was originally enacted for purposes of investment tax credit eligibility and which excluded horses from eligibility for investment tax credit and thus from expense method depreciation. I.R.C. § 48(a)(6).</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol2/iss11/2/
dc.identifier.articleid 1087
dc.identifier.contextkey 9302052
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol2/iss11/2
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3412
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol2/iss11/2/AgLawDigest_v02n11_02.pdf|||Fri Jan 14 22:07:17 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 Eligibility for Expense Method Depreciation
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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