SECTION 3. SCOPE

.01 The limitations on depreciation deductions in section 4.01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service.

.02 The tables in section 4.02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. See Rev. Proc. 2005–13, 2005–1 C.B. 759, for passenger automobiles first leased before calendar year 2006; Rev. Proc. 2006–18, 2006–1 C.B. 645, for passenger automobiles first leased during calendar year 2006; Rev. Proc. 2007–30, 2007–1 C.B. 1104, for passenger automobiles first leased during calendar year 2007; Rev. Proc. 2008–22, 2008–12 I.R.B. 658, for passenger automobiles first leased during calendar year 2008; and Rev. Proc. 2009–24, 2009–17 I.R.B. 885, for passenger automobiles first leased during calendar year 2009.