Internal Revenue Bulletin:  2005-12 

March 21, 2005 

ADMINISTRATIVE


Table of Contents

Rev. Proc. 2005-13 Rev. Proc. 2005-13

Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including trucks, vans, and electric automobiles) with tables detailing the limitations on depreciation deductions for passenger automobiles first placed in service during calendar year 2005 and the amounts to be included in income for passenger automobiles first leased during calendar year 2005.


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