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New regulations answer questions on bonus depreciation

โœ Scribed by Shirley Dennis-Escoffier

Publisher
John Wiley and Sons
Year
2003
Tongue
English
Weight
51 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

โœฆ Synopsis

The Job Creation and Worker Assistance Act of 2002 (2002 Act) introduced 30 percent firstyear bonus depreciation and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (2003 Act) increased this bonus depreciation to 50 percent. Now new regulations (Treasury Decision 9091) address some of the previously unanswered questions regarding this special depreciation deduction.

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