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Depreciation Recapture
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Principal Publications Publications
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Links Inside Publications
Publication 225 - Farmer's Tax Guide - Section 179 Expense Deduction
When Must You Recapture the Deduction? You may have to recapture the section 179 expense deduction if, in...
Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS
When Do You Recapture MACRS Depreciation? When you dispose of property you depreciated using MACRS, any gain...
Publication 225 - Farmer's Tax Guide - Depreciation Recapture
Depreciation Recapture. If you dispose of depreciable or amortizable property at a gain, you may have to treat...
Publication 537 - Installment Sales - Other Rules
Depreciation Recapture Income. If you sell property for which you claimed or could have claimed a depreciation...
Publication 544 - Sales and other Dispositions of Assets - Depreciation Recapture
Depreciation Recapture. If you dispose of depreciable or amortizable property at a gain, you may have to treat...
Publication 946 - How to Depreciate Property - When Must You Recapture the Deduction?
When Must You Recapture the Deduction? You may have to recapture the section 179 deduction if, in any year...
Publication 946 - How to Depreciate Property - When Do You Recapture MACRS Depreciation?
When Do You Recapture MACRS Depreciation? When you dispose of property that you depreciated using MACRS, any...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 4562 Depreciation and Amortization (Including Information on Listed Property)Topic Screen for this Form
Instructions for Form 4562, Depreciation and Amortization
Form 4797 Sales of Business PropertyTopic Screen for this Form
Instructions for Form 4797, Sales of Business Property
heading icon Tax Topics
Tax Topic 704
Depreciation. You generally cannot deduct in one year the entire cost of property you purchased, either for...
Related Topic Links
related topicDepreciation
related topicGeneral Business Credit
related topicMortgage Interest Credit
related topicRecapture
related topicRecapture of Excess Depreciation
related topicSection 1245 Property
related topicSelling Your Home