federal_register: 2019-20036

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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
2019-20036 Additional First Year Depreciation Deduction Rule This document contains final regulations that provide guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code (Code). The final regulations reflect and clarify the increase of the benefit and expansion of the universe of qualifying property, particularly to certain classes of used property, authorized by the Tax Cuts and Jobs Act. The final regulations affect taxpayers who deduct depreciation for qualified property acquired and placed in service after September 27, 2017. 2019-09-24 2019 9 https://www.federalregister.gov/documents/2019/09/24/2019-20036/additional-first-year-depreciation-deduction https://www.govinfo.gov/content/pkg/FR-2019-09-24/pdf/2019-20036.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code (Code). The final regulations reflect and clarify the increase of the benefit... 1545-BO74

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