federal_register: 2018-16716

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-16716 Additional First Year Depreciation Deduction Proposed Rule This document contains proposed regulations that provide guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code (Code). These proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers who deduct depreciation for qualified property acquired and placed in service after September 27, 2017. 2018-08-08 2018 8 https://www.federalregister.gov/documents/2018/08/08/2018-16716/additional-first-year-depreciation-deduction https://www.govinfo.gov/content/pkg/FR-2018-08-08/pdf/2018-16716.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code (Code). These proposed regulations reflect changes made by the Tax Cuts and... 1545-BO74

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