SECTION 6. ALLOCATION OF BONUS
Internal Revenue Bulletin 2008-44 · 2026-10-03 edition · updated 2026-10-04 · United States
DEPRECIATION AMOUNTS
.01 In General . Except as limited by section 6.02 of this revenue procedure, the taxpayer shall specify the portion (if any) of the bonus depreciation amount for the taxable year that is to be allocated to each of the business credit limitation under § 38(c) and the AMT credit limitation under § 53(c).
November 3, 2008 1085 2008–44 I.R.B.
dure, contact Jeffrey T. Rodrick at (202) 622–4930 (not a toll-free call).
ending December 31, 2009, is $0 ($30 million (maximum increase amount) less $30 million (the bonus depreciation amount that Y allocated to increase its §§ 38(c) and 53(c) credit limitations for 2008)).
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