Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 168.—Accelerated Cost Recovery System
Internal Revenue Bulletin 2003-29 · 2026-10-03 edition · updated 2026-10-04 · United States
How does a taxpayer that timely filed its federal tax return for the taxable year that included September 11, 2001, deduct, or elect not to deduct, the additional first year depreciation provided by section 168(k) of the Internal Revenue Code for qualified property? See Rev. Proc. 2003-50, page 119.
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