Applying the Averaging Conventions
Applying the Averaging Conventions
Date
2001-12-07
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
Two recently published Notices have focused attention on the application of the mid-year and mid-month conventions to depreciable property. Notice 2001-70 and Notice 2001-74 have provided a one-time break for property placed in service during the fourth quarter of 2001.