SECTION 2. DEPRECIATION OR
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
AMORTIZATION (§ 56(a)(1), 56(g)(4)(A), 167, 168, OR 197, OR FORMER § 168) . . . . . . . . . . . . . . . . . 67
adjustment . . . . . . . . . . . . .119 .02 Reserved . . . . . . . . . . . . . . . .120
savings bonds . . . . . . . . . . . . .120 (1) Description of change
and scope . . . . . . . . . . . . . .120 (2) Manner of making
.01 Impermissible to permissible
method of accounting for depreci- ation or amortization . . . . . . . .67 (1) Description of change . . . . .67 (2) Scope . . . . . . . . . . . . . . . . . .68 (3) Additional requirements . . . .73 (4) Section 481(a) adjustment . .77 (5) Basis adjustment . . . . . . . . .78 (6) Meaning of depreciation
and scope . . . . . . . . . . . . . . .97 (2) Definitions . . . . . . . . . . . . . .99 (3) Section 481(a) adjustment .100 (4) No audit protection . . . . . .100 (5) Example . . . . . . . . . . . . . . .100 .02 Reserved . . . . . . . . . . . . . . . .106
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