Depreciation on Listed Property Vehicles

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:05:02.000
dc.date.accessioned 2020-06-29T22:53:39Z
dc.date.available 2020-06-29T22:53:39Z
dc.date.embargo 2017-11-01
dc.date.issued 2003-10-31
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol14/iss21/1/
dc.identifier.articleid 1703
dc.identifier.contextkey 10981638
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol14/iss21/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3135
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol14/iss21/1/AgLawDigest_v14n21_01.pdf|||Fri Jan 14 17:49:40 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 Depreciation on Listed Property Vehicles
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication caaab919-d86d-494c-b19b-944403eb86ec
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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