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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance with respect to the 50-percent additional first year depreciation deduction provided by § 1400N(d) of the Internal Revenue Code (GO Zone additional first year depreciation deduction) for qualified Gulf Opportunity Zone property (GO Zone property).

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▸Contents — Internal Revenue Bulletin 2006-33
Internal Revenue Bulletin 2006-33

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