Depreciation

Articles about Depreciation

• A Brief Overview of Depreciation
• Automobile Limits
• Deducting a Sec. 754 Depreciation Adjustment
• Depreciation & Recapture (2004 IRS FAQ)
• Depreciation: Cost Segregation
• Depreciation - Artwork
• Like-kind Exchange Depreciation
• Special Depreciation Allowance
• Trust Depreciation
• Unrecaptured 1250 Gain
• State Depreciation
  • CA - Bonus Depreciation
  • ME - Depreciation/Section 179
  • NY - Bonus Depreciation
  • NY - Depreciation
  • OK - Bonus Depreciation
  • PA - Bonus Depreciation

Code Sections about Depreciation

• Sec. 167. Depreciation
• Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• Sec. 1357. Items not subject to regular tax; depreciation; interest

IRS Publications about Depreciation

• Publication 463, Travel, Entertainment, Gift and Car Expenses
• Publication 527, Residential Rental Property
• Publication 534, Depreciating Property Placed In Service Prior to 1987
• Publication 535, Business Expenses
• Publication 538, Accounting Periods and Methods
• Publication 550, Investment Income and Expenses
• Publication 551, Basis of Assets
• Publication 587, Business Use of Your Home
• Publication 946, How to Depreciate Property