federal_register: 2019-20035

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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
2019-20035 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 and clarify the increase of the benefit and expansion of the universe of qualifying property, particularly to certain classes of used property, made by the Tax Cuts and Jobs Act. These proposed regulations generally affect taxpayers who deduct depreciation for qualified property acquired and placed in service after September 27, 2017. This document also provides notice of a public hearing on these proposed regulations. Finally, this document withdraws a portion of the proposed regulations published on August 8, 2018. 2019-09-24 2019 9 https://www.federalregister.gov/documents/2019/09/24/2019-20035/additional-first-year-depreciation-deduction https://www.govinfo.gov/content/pkg/FR-2019-09-24/pdf/2019-20035.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 and clarify the increase of the... 1545-BP32

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