Add to ORKGTwo 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
The legislation denies expense method depreciation for property used outside the United States, prop...
The Revenue Reconciliation Act of 1993 made major changes in the handling of discharge of indebtedne...
The long battle over disclaiming interests in jointly owned property moved a notch closer to conclus...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering inv...
Although enactment of the 50 percent bonus depreciation provision in 2003 was overshadowed by the dr...
Issuance of Notice 2000-41 more than four years ago was greeted by surprise and consternation by man...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. ...
The legislation signed into law on March 9, 2002, the Job Creation and Worker Assistance Act of 2002...
The expense method depreciation annual allowance, which was $25,000 for 2003, has been increased to ...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
In a Notice which has received relatively little attention, the Internal Revenue Service on January ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
The legislation denies expense method depreciation for property used outside the United States, prop...
The Revenue Reconciliation Act of 1993 made major changes in the handling of discharge of indebtedne...
The long battle over disclaiming interests in jointly owned property moved a notch closer to conclus...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering inv...
Although enactment of the 50 percent bonus depreciation provision in 2003 was overshadowed by the dr...
Issuance of Notice 2000-41 more than four years ago was greeted by surprise and consternation by man...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. ...
The legislation signed into law on March 9, 2002, the Job Creation and Worker Assistance Act of 2002...
The expense method depreciation annual allowance, which was $25,000 for 2003, has been increased to ...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
In a Notice which has received relatively little attention, the Internal Revenue Service on January ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
The legislation denies expense method depreciation for property used outside the United States, prop...
The Revenue Reconciliation Act of 1993 made major changes in the handling of discharge of indebtedne...
The long battle over disclaiming interests in jointly owned property moved a notch closer to conclus...