Summary of Selected Provisions of the Small Business Job Protection Act
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-18T17:26:48.000 | |
dc.date.accessioned | 2020-06-29T23:00:18Z | |
dc.date.available | 2020-06-29T23:00:18Z | |
dc.date.embargo | 2017-07-24 | |
dc.date.issued | 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/lib.dr.iastate.edu/aglawdigest/vol7/iss18/1/ | |
dc.identifier.articleid | 1355 | |
dc.identifier.contextkey | 10469896 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol7/iss18/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/4114 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol7/iss18/1/AgLawDigest_v07n18_01.pdf|||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 | |
relation.isJournalIssueOfPublication | 613cb114-9829-45df-bb88-ed07e7f191cf | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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