U.S. Master Depreciation Guide (2019) - Special Regulations Edition

Author(s): CCH Tax Law Editors

Published: Mar 29, 2019
1-4: $209, 5-9: $190.82
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ISBN: 9780808051862
Product Number: 10070502-0001
Volumes: 1
Update Frequency: Annually
1040 Pages

The all-new U.S. Master Depreciation Guide — Special Regulations Edition is completely updated to reflect all depreciation rule changes as a result of the Tax Cuts and Jobs Act. This concise, yet comprehensive resource provides guidance for understanding and applying complex depreciation rules and limitations.

The Special Regulations Edition :

  • Covers new 100-percent bonus depreciation deduction for property acquired after Sept. 27, 2017, including the related proposed regulations
  • Includes a special “Highlights” section providing a quick overview of any new legislation, cases, rulings and regulations issued by the IRS
  • Covers Modified Accelerated Cost Recovery System (MACRS), Accelerated Cost Recovery System (ACRS) and the Treasury Department’s Asset Depreciation System (ADR)
  • Includes Code Sec. 179 expensing rules, and amortization of intangibles, including Sec. 197 intangibles and more!

    Why is this important?

    Understanding depreciation rules can be challenging, especially because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. The U.S. Master Depreciation Guide — Special Regulations Edition pulls the pieces together, so practitioners have a one-stop resource for all the corresponding information that can be put into practice.

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