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Introduction

SECTION 5. EFFECT ON OTHER

Internal Revenue Bulletin 2013-6 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Section 8.02 of Rev. Proc. 87–57, 1987–2 C.B. 687, is modified to read as follows:

.02 The optional depreciation tables specify schedules of annual depreciation rates to be applied to the unadjusted basis (or, if applicable, to the remaining adjusted

2013–6 I.R.B. 481 February 4, 2013

Internal Revenue Service Attn: CC:PA:LPD:PR

(Rev. Proc. 2013–13), Room 5203 P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Submissions also may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (Rev. Proc. 2013–13), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC. Alternatively, comments may be submitted electronically directly to the IRS via the following e-mail address: Notice.comments@irscounsel.treas.gov . Please include “Rev. Proc. 2013–13” in the subject line of any electronic communication. All comments will be available for public inspection and copying.

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▸Contents — Internal Revenue Bulletin 2013-6
Internal Revenue Bulletin 2013-6

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