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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 280F.—Limitation on Depreciation for Luxury Automobiles; Limitation Where…

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.280F-7: Property leased after December 31, 1986.

This procedure provides owners and lessees of passenger automobiles (including electric automobiles) with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 2003 and the amounts to be included in income for automobiles first leased during calendar year 2003. See Rev. Proc. 2003-75, page 1018.

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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