Summary of Selected Provisions of the Small Business Job Protection Act Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T17:26:48.000 2020-06-29T23:00:18Z 2020-06-29T23:00:18Z 2017-07-24 1996-09-20
dc.description.abstract <p>The legislation clarifies that retail motor fuel outlets (whether or not food or other convenience items are sold at the outlet) may be depreciated over 15-years rather than as depreciable real property over 39 years. IRS had taken the position that 15-year depreciation could only be used if 50 percent or more of the gross revenues are from petroleum sales and 50 percent or more of the space is dedicated to petroleum sales.</p>
dc.identifier archive/
dc.identifier.articleid 1355
dc.identifier.contextkey 10469896
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol7/iss18/1
dc.source.bitstream archive/|||Fri Jan 14 17:44:38 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 Summary of Selected Provisions of the Small Business Job Protection Act
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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