Developments in CRP Payment Reporting
Date
2003-07-11
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
The expense method depreciation annual allowance, which was $25,000 for 2003, has been increased to $100,000 effective for taxable years beginning after 2002 and before 2006. The increase is effective for 2003, 2004 and 2005. Thereafter, the limit returns to $25,000 unless there is further legislation to change the amount. Act Sec. 202(a), amending I.R.C. § 179(b)(1).
Series Number
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Academic or Administrative Unit
Type
article