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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure corrects the inflation adjusted amounts set forth in Rev. Proc. 2006–53, 2006–48 I.R.B. 996, that

apply to taxpayers who elect to expense certain depreciable assets under § 179 of the Internal Revenue Code. This correction reflects statutory changes enacted subsequent to the publication of Rev. Proc. 2006–53.

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▸Contents — Internal Revenue Bulletin 2007-39
Internal Revenue Bulletin 2007-39

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