About Tax Map
What Property Can Be Depreciated?
What Property Cannot Be Depreciated?
When Does Depreciation Begin and End?
What Method Can You Use To Depreciate Your Property?
What Is the Basis of Your Depreciable Property?
How Do You Treat Repairs and Improvements?
Do You Have To File Form 4562?
How Do You Correct Depreciation Deductions?
What Property Qualifies?
What Property Does Not Qualify?
How Much Can You Deduct?
How Do You Elect the Deduction?
When Must You Recapture the Deduction?
What Is Qualified Property?
Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance
How Can You Elect Not To Claim an Allowance?
When Must You Recapture an Allowance?
Which Depreciation System (GDS or ADS) Applies?
Which Property Class Applies Under GDS?
What Is the Placed in Service Date?
What Is the Basis for Depreciation?
Which Recovery Period Applies?
Which Convention Applies?
Which Depreciation Method Applies?
How Is the Depreciation Deduction Figured?
How Do You Use General Asset Accounts?
When Do You Recapture MACRS Depreciation?
What Is Listed Property?
Can Employees Claim a Deduction?
What Is the Business-Use Requirement?
Do the Passenger Automobile Limits Apply?
What Records Must Be Kept?
How Is Listed Property Information Reported?
Appendix B — Table of Class Lives and Recovery Periods