accelerated depreciation

• Accelerated depreciation

• Income taxes: Electric utilities that benefit from accelerated depreciation methods or permitted investment tax credit; applicable normalization requirements; hearing,

• FR, December 21, 2005
• Proposed rules
• Internal Revenue Service

• Fedex, Ip Named in Tax Study -- Avoided Corporate Income Levy, According to New Report

WASHINGTON - Memphis-based FedEx Corp. paid no corporate income taxes in 2008 and International Paper Co. paid none last year, according to a study by Citizens for Tax Justice and the Institute on Taxation and Economic Policy released Friday. FedEx crisis media relations spokesman Shea Leordeanu called the report "misleading and inaccurate," saying accelerated depreciation deductions accounted for the anomaly.

• The Commercial Appeal (2007-Current)
• November 07, 2011

• Income taxes: Modified accelerated cost recovery system property; changes in use; depreciation,

• FR, March 01, 2007
• Rules
• Internal Revenue Service

• 50% Accelerated Depreciation For Tenant Improvements And Other Property

By Mark Gershon and Miriam Vock Sheehan Property owners and tenants should pay attention to a remarkable 50% first year depreciation provis...

• Mondaq Business Briefing
• United States Law Articles in English

• U.S. Tax Break has Accelerated Depreciation, Machine-Buying; U.S. Factories Rush to Qualify by Making Purchases This Year

S. tax break has accelerated depreciation, machine-buying S. factories rush to qualify by making purchases this year

• The Milwaukee Journal Sentinel
• September 20, 2004

• 50% Accelerated Depreciation For Tenant Improvements And Other Property.

By Mark Gershon and Miriam Vock Sheehan Property owners and tenants should pay attention to a remarkable 50% first year depreciation provision in th...

• Mondaq Business Briefing
• Nbr. 2003, May 2003

• Income taxes: Electric utilities that benefit from accelerated depreciation methods or permitted investment tax credit; applicable normalization requirements; hearing,

• FR, March 04, 2003
• Proposed rules
• Internal Revenue Service

• Bjc Wants Boone Hospital Lease Extended

BJC HealthCare's lease to operate the county-owned Boone Hospital Center doesn't expire until 2015, but BJC officials want to extend the current agreement now to provide more time to spread out the cost of equipment purchases. Robert Wagner, treasurer of the Boone Hospital Board of Trustees, said BJC sought the lease extension to avoid adverse financial effects. A change in accounting rules and an accelerated depreciation schedule on equipment purchases could have an "adverse impact on their balance sheet," Wagner said.

• Columbia Daily Tribune
• December 06, 2011

• Income taxes: Modified accelerated cost recovery system property; changes in use; depreciation,

• FR, July 21, 2003
• Proposed rules
• Internal Revenue Service

• T.D. 9314

D. 9314, under Section 168, relates to the depreciation of property subject to the accelerated cost recovery system (MACRS property). The regulations provide guidance on how to depreciate MACRS property acquired in a like-kind exchange under Section 1031 or as a result of an involuntary conversion under Section 1033 when both the acquired and relinquished property are subject to MACRS in the hands of the acquiring taxpayer.

• United States. Internal Revenue Bulletin
• August 18, 2009