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Introduction

SECTION 5. TRACK MAINTENANCE

Internal Revenue Bulletin 2002-41 · 2026-10-03 edition · updated 2026-10-04 · United States

ALLOWANCE METHOD FOR CLASS II AND III RAILROADS

.01 In General .02 Track Maintenance Allowance .03 Capitalized Amount .04 Example

(1) Facts (2) Track maintenance allowance (3) Capitalized Amount

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▸Contents — Internal Revenue Bulletin 2002-41
Internal Revenue Bulletin 2002-41

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