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Internal Revenue Bulletin:  2010-9 

March 1, 2010 


Table of Contents

Rev. Proc. 2010-18 Rev. Proc. 2010-18

Automobile owners and lessees. This procedure provides the depreciation deduction limitations for owners of passenger automobiles (including trucks and vans) first placed in service during calendar year 2010 and amounts to be included in income by lessees of passenger automobiles first leased during calendar year 2010.

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