| Autor: |
MEYERS, RAYTH T., GRAIS, SUSAN M. |
| Předmět: |
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| Zdroj: |
Real Estate Taxation; 2015 1st Quarter, Vol. 42 Issue 2, p52-54, 3p |
| Abstrakt: |
The article discusses the guidance provided by the U.S Internal revenue Service on tangible property dispositions. Topics discussed include revenue procedure regulating changes of accounting methods related to the tangible property disposition, rules regulating accounting for modified accelerated cost recovery system and tax deductions for disposed property in relation to capital improvements. It mentions rules regulating impartial disposition of tangible depreciable assets. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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