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SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor method under which the Internal Revenue Service will treat a fiber optic node and trunk line consisting of fiber optic cable used in a cable television distribution system providing one-way and two-way communication services as the unit of property for computing depreciation under §§ 167 and 168 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2003-32
Internal Revenue Bulletin 2003-32

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