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IRS.gov Website
Optional Write-off of Certain Tax Preferences
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Form 4562
Depreciation and Amortization (Including Information on Listed Property)
4562 Instructions for Form 4562, Depreciation and Amortization
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Publication 535 - Business Expenses - Optional Write-off of Certain Tax Preferences
Optional Write-off of Certain Tax Preferences. You can elect to amortize certain tax preference items over...
Related Topic Links
Amortization
Depreciation