ADMINISTRATIVE

Internal Revenue Bulletin 2002-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2002–33, page 963. Additional first year depreciation . This procedure provides ways for taxpayers to claim the additional first year depreciation and other deductions for qualified property or qualified New York Liberty Zone (Liberty Zone) property that the taxpayers did not claim on their federal tax returns filed before June 1, 2002. This procedure also explains how taxpayers may elect not to deduct the additional first year depreciation for qualified property and Liberty Zone property. Rev. Proc. 2002–9 modified and amplified.

May 20, 2002 2002–20 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2002-20

Internal Revenue Bulletin 2002-20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.