New Tax Law Allows 100% Depreciation

The Tax Cuts and Jobs Act not only increases expensing limits under IRC Section 179, but temporarily increases 50% bonus depreciation to 100%. Unlike Section 179 expensing, bonus depreciation was made retroactively so that taxpayers purchasing qualifying assets in late 2017 may be able to benefit fr...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The Journal of corporate accounting & finance 2018-04, Vol.29 (2), p.169-174
1. Verfasser:	Dennis‐Escoffier, Shirley
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate tax planning Cost recovery Depreciation Tax Cuts & Jobs Act 2017-US Tax legislation
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!