A
- Accelerated cost recovery system (ACRS):, ACRS Defined
-
- Alternate method, Alternate ACRS Method (Modified Straight Line Method)
- Classes of recovery property, Classes of Recovery Property
- Deduction, short tax year, ACRS Deduction in Short Tax Year
- Defined, ACRS Defined
- Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property.
- Recovery periods, Recovery Periods
- Unadjusted basis, Unadjusted Basis
B
- Basis:
-
- Adjusted, Adjusted basis.
- Unadjusted, ACRS, Unadjusted Basis
C
- Changing methods, How To Change Methods
D
- Declining balance method, Declining Balance Method
- Deduction:
-
- ACRS, How To Figure the Deduction
- How to figure, How To Figure the Deduction
- Dispositions, Dispositions, Dispositions
I
- Income forecast method, Income Forecast Method
L
- Listed property:, Listed Property Defined
-
- 5% owner, 5% owner.
- Computers, related equipment, Computers and Related Peripheral Equipment
- Defined, Listed Property Defined
- Entertainment use, Entertainment Use
- Leased, Leased Property
- Other transportation property, Other Property Used for Transportation
- Predominant use test, Predominant Use Test
- Qualified business use, Qualified Business Use
- Recordkeeping, What Records Must Be Kept, Adequate Records
- Related person, Related person.
- Reporting on Form 4562, Reporting Information on Form 4562
- Use by employee, Employees
M
- Methods of figuring depreciation:, Income Forecast Method
-
- ACRS, How To Figure the Deduction
- Declining Balance, Declining Balance Method
- Income forecast, Income Forecast Method
- Straight line, Straight Line Method
P
- Passenger automobile:
-
- Defined, Passenger Automobile Defined
- Predominant use test, applying, Applying the Predominant Use Test
- Property:
-
- ACRS, What Can and Cannot Be Depreciated Under ACRS
- Intangible, Intangible property.
R
- Recapture:
-
- Depreciation, Depreciation Recapture
- Excess depreciation, listed property, Recapture of excess depreciation.
- Recordkeeping:
-
- For listed property, What Records Must Be Kept
S
- Salvage value, Salvage Value
- Straight line method, Straight Line Method
U
- Useful life, Useful Life
V
- Videocassettes, Videocassettes.
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