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Federal Depreciation Handbook

Federal Depreciation Handbook

Product Information

  • The 2019 editions will be available in December 2018. Pre-order your edition today.

  • Brand:
    Practitioners Publishing

Format

Price

Quantity

$123.00

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The Federal Depreciation Handbook from Thomson Reuters provides expert guidance on tax depreciation and other cost recovery issues to help tax practitioners make tax-efficient decisions and elections when an asset is placed in service. The Handbook also explains how to structure business property transactions to optimize federal income tax results when performing general tax planning or transactional consulting services.

The Federal Depreciation Handbook is an all-in-one resource for quick reference and in-depth coverage of depreciation and other cost recovery tax issues. It features detailed tax compliance guidance and is updated annually for legislative, regulatory, judicial, and administrative changes in the tax law, rules, and forms.

Featured in the 2019 Handbook are the Tax Cuts and Jobs Act provisions that impact tax depreciation and related issues. The many new law provisions that are thoroughly addressed in this year’s Handbook include:

  • 100% first year bonus depreciation-which property qualifies, effective date, and phaseout rules, and how to take maximum advantage.
  • Section 179 increased deduction limits and expanded definition of qualified property.
  • New advantageous depreciation rules for farm property.
  • Revised depreciation rules for qualified improvement property and other real estate depreciation changes
  • Like-kind exchange rules that are no more restrictive.

The Handbook provides the accurate answers you need quickly with:

 

  • Guidance addressing frequently encountered and often challenging depreciation and cost recovery issues.
  • Numerous quick-reference tables and charts providing easy access to key information, including easy-to-read depreciation tables for MACRS (with or without bonus depreciation), ADS, AMT, and ACRS.
  • Real-life examples that illustrate how the tax rules apply and how to report depreciation-related items on a tax return.
  • A 2018 Developments Summary section that summarizes significant tax law changes.
  • References to relevant Internal Revenue Code sections, IRS regulations and rulings, as well as court cases.
  • Coverage of property dispositions, including tricky tax rules for installment sales, like-kind exchanges, and depreciation recapture.
  • Guidance on applying the “tangible property regulations,” which specify the allowable tax treatment of costs to acquire, repair, or improve tangible property.

  • Federal Depreciation Handbook
    • Chapter 1 DEPRECIATION BASICS
    • Chapter 2 DEPRECIABLE PROPERTY
    • Chapter 3 MACRS SUMMARY
    • Chapter 4 MACRS IN DEPTH
    • Chapter 5 BONUS DEPRECIATION IN DEPTH
    • Chapter 6 MACRS DEPRECIATION TABLES
    • Chapter 7 SECTION 179 EXPENSING
    • Chapter 8 VEHICLES AND LISTED PROPERTY
    • Chapter 9 REAL PROPERTY
    • Chapter 10 SALES AND DISPOSITIONS
    • Chapter 11 EXCHANGING PROPERTY
    • Chapter 12 CORRECTING DEPRECIATION ERRORS
    • Chapter 13 INTANGIBLE ASSETS
    • Chapter 14 OTHER DEPRECIATION METHODS
    • Chapter 15 ACRS IN DEPTH
    • Chapter 16 PRE-1981 RULES—IN GENERAL
    • Chapter 17 PRE-1981 RULES—CLASS LIFE ASSET DEPRECIATION RANGE (ADR) SYSTEM
    • Chapter 18 SELECTED IRS MATERIALS
    • Chapter 19 SELECTED REGULATIONS
    • Glossary
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • J
      • L
      • M
      • N
      • O
      • P
      • Q
      • R
      • S
      • T
      • U
      • W
    • Index
      • #
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • K
      • L
      • M
      • N
      • O
      • P
      • Q
      • R
      • S
      • T
      • U
      • V
      • W

DESCRIPTION

Contact Your Account Manager to learn more about our Checkpoint online solutions

The Federal Depreciation Handbook from Thomson Reuters provides expert guidance on tax depreciation and other cost recovery issues to help tax practitioners make tax-efficient decisions and elections when an asset is placed in service. The Handbook also explains how to structure business property transactions to optimize federal income tax results when performing general tax planning or transactional consulting services.

The Federal Depreciation Handbook is an all-in-one resource for quick reference and in-depth coverage of depreciation and other cost recovery tax issues. It features detailed tax compliance guidance and is updated annually for legislative, regulatory, judicial, and administrative changes in the tax law, rules, and forms.

Featured in the 2019 Handbook are the Tax Cuts and Jobs Act provisions that impact tax depreciation and related issues. The many new law provisions that are thoroughly addressed in this year’s Handbook include:

  • 100% first year bonus depreciation-which property qualifies, effective date, and phaseout rules, and how to take maximum advantage.
  • Section 179 increased deduction limits and expanded definition of qualified property.
  • New advantageous depreciation rules for farm property.
  • Revised depreciation rules for qualified improvement property and other real estate depreciation changes
  • Like-kind exchange rules that are no more restrictive.

The Handbook provides the accurate answers you need quickly with:

 

  • Guidance addressing frequently encountered and often challenging depreciation and cost recovery issues.
  • Numerous quick-reference tables and charts providing easy access to key information, including easy-to-read depreciation tables for MACRS (with or without bonus depreciation), ADS, AMT, and ACRS.
  • Real-life examples that illustrate how the tax rules apply and how to report depreciation-related items on a tax return.
  • A 2018 Developments Summary section that summarizes significant tax law changes.
  • References to relevant Internal Revenue Code sections, IRS regulations and rulings, as well as court cases.
  • Coverage of property dispositions, including tricky tax rules for installment sales, like-kind exchanges, and depreciation recapture.
  • Guidance on applying the “tangible property regulations,” which specify the allowable tax treatment of costs to acquire, repair, or improve tangible property.

TABLE OF CONTENT

  • Federal Depreciation Handbook
    • Chapter 1 DEPRECIATION BASICS
    • Chapter 2 DEPRECIABLE PROPERTY
    • Chapter 3 MACRS SUMMARY
    • Chapter 4 MACRS IN DEPTH
    • Chapter 5 BONUS DEPRECIATION IN DEPTH
    • Chapter 6 MACRS DEPRECIATION TABLES
    • Chapter 7 SECTION 179 EXPENSING
    • Chapter 8 VEHICLES AND LISTED PROPERTY
    • Chapter 9 REAL PROPERTY
    • Chapter 10 SALES AND DISPOSITIONS
    • Chapter 11 EXCHANGING PROPERTY
    • Chapter 12 CORRECTING DEPRECIATION ERRORS
    • Chapter 13 INTANGIBLE ASSETS
    • Chapter 14 OTHER DEPRECIATION METHODS
    • Chapter 15 ACRS IN DEPTH
    • Chapter 16 PRE-1981 RULES—IN GENERAL
    • Chapter 17 PRE-1981 RULES—CLASS LIFE ASSET DEPRECIATION RANGE (ADR) SYSTEM
    • Chapter 18 SELECTED IRS MATERIALS
    • Chapter 19 SELECTED REGULATIONS
    • Glossary
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • J
      • L
      • M
      • N
      • O
      • P
      • Q
      • R
      • S
      • T
      • U
      • W
    • Index
      • #
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • K
      • L
      • M
      • N
      • O
      • P
      • Q
      • R
      • S
      • T
      • U
      • V
      • W

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