Index

A

Alternative Depreciation System
Basis for depreciation, Column (c) — Basis for depreciation (business/investment use only).
Classification of property, Column (a) — Classification of property.
Conventions, Column (e) — Convention.
Depreciation deduction, Column (g) — Depreciation deduction.
Placed in service date, Column (b) — Month and year placed in service.
Recovery period, Column (d) — Recovery period.
Alternative minimum tax, Alternative Minimum Tax (AMT)
Amortization, Part VI. Amortization
Amortizable amount, Column (c) — Amortizable amount.
Amortization deduction, Column (f) — Amortization for this year.
Amortization of costs from prior year, Line 43
Amortization of costs in current year, Line 42
Applicable code section, Column (d) — Code section.
Certain bond premiums, Bond premium (section 171).
Cost of acquiring a lease, The cost of acquiring a lease (section 178).
Creative property costs, Creative property costs.
Date amortization begins, Column (b) — Date amortization begins.
Description of costs, Column (a) — Description of costs.
Forestation and reforestation costs, Qualified forestation and reforestation costs (section 194).
Geological and geophysical expenditures, Geological and geophysical expenditures (section 167(h)).
Optional section 59(e) write-off, Optional write-off of certain tax preferences over the period specified in section 59(e).
Pollution control facilities, Pollution control facilities (section 169).
Research and experimental expenditures, Research and experimental expenditures (section 174).
Section 197 intangibles, Certain section 197 intangibles.
Start-up and organizational costs, Start-up and organizational costs.

C

Conventions
Half-year, Half-year convention.
Mid-month, Mid-month convention.
Mid-quarter, Mid-quarter convention.

D

Definitions, Definitions
Amortization, Amortization
Commuting, Commuting
Depreciation, Depreciation
Listed property, Listed Property
Listed property - Exceptions, Exceptions.
Section 179 property, Section 179 Property
Depreciation
Accelerated Cost Recovery System (ACRS), Line 16
Assets placed in service in prior year, Section ALine 17
General asset accounts, Line 18
Income forecast method, Line 16
Intangible property, Line 16
Listed property, Part V. Listed Property
Modified Accelerated Cost Recovery System (MACRS), Part III. MACRS Depreciation
Alternative Depreciation System, Section CLines 20a Through 20c
General Depreciation System, Lines 19a Through 19i
Involuntary conversion, Section B
Like-kind exchange, Section B
Other, Line 16
Depreciation methods
Declining balance, Column (f) — Method.
Straight line, Column (f) — Method.
Depreciation tables, ,
Depreciation worksheet,

E

Election out
Involuntary conversion, Election out.
Like-kind exchange, Election out.
Special depreciation allowance, Election out.

G

General Depreciation System
Basis for depreciation, Column (c) — Basis for depreciation (business/investment use only).
Classification of property, Column (a) — Classification of property.
Conventions, Column (e) — Convention.
Depreciation deduction, Column (g) — Depreciation deduction.
Determining the classification, Determining the classification.
Placed in service date, Column (b) — Month and year placed in service.
Recovery period, Column (d) — Recovery period.

I

Involuntary conversion, Section B

L

Like-kind exchange, Section B
Listed property
Basis for depreciation, Column (e) — Basis for depreciation (business/investment use only).
Convention, Column (g) — Method/convention.
Cost or other basis, Column (d) — Cost or other basis.
Depreciation deduction, Column (h) — Depreciation deduction.
Information on vehicle use, Section B
Method, Column (g) — Method/convention.
Passenger automobile limits, Limits for passenger automobiles.
Definitions, Limits for passenger automobiles.
Exception, Exception.
Leasehold property exception, Exception for leasehold property.
Percentage of business or investment use, Column (c) — Business/investment use percentage.
Placed in service date, Column (b) — Date placed in service.
Qualified business use, Lines 26 and 27
Questions for employers on vehicle use, Section C
Recapture of section 179 expense deduction, Recapture of section 179 expense deduction.
Recovery period, Column (f) — Recovery period.
Section 179 expense deduction, Column (i) — Elected section 179 cost.
Special depreciation allowance, Line 25
Type of property, Column (a) — Type of property.

R

Recapture
Listed property, Listed property recapture., Recapture of section 179 expense deduction.
MACRS depreciation, MACRS recapture.
Section 179 expense deduction, Recapture rule., Recapture of section 179 expense deduction.
Special depreciation allowance, Recapture.
Recordkeeping, Recordkeeping

S

Section 179 expense deduction, Part I. Election To Expense Certain Property Under Section 179
Carryover of disallowed deduction, Line 10
Election, Election.
Limitations
Maximum deduction, Line 1
Sport utility vehicle (SUV), Column (i) — Elected section 179 cost.
Taxable income, Line 11
Threshold cost of property, Line 3
Listed property, Column (i) — Elected section 179 cost.
Recapture, Recapture rule., Recapture of section 179 expense deduction.
Special depreciation allowance, Part II. Special Depreciation Allowance and Other Depreciation
Election out, Election out.
Figuring the allowance, How to figure the allowance.
Listed property, Line 25
Qualified property, Qualified property.
Recapture, Recapture.

U

Uniform capitalization rules, Line 23
Unit-of-production method, Line 15

W

Where to find additional information, Additional Information
Who must file, Who Must File

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