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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general . Section 179A allows a deduction for certain costs of “qualified clean-fuel vehicle property” for the tax year in which the property is placed in service. In the case of hybrid vehicles,

June 17, 2002 1188 2002–24 I.R.B.

respect to the portion of the cost of any property taken into account under § 179.

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▸Contents — Internal Revenue Bulletin 2002-24
Internal Revenue Bulletin 2002-24

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