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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2015-40 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Stephanie D. Floyd of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Stephanie D. Floyd at (202) 317-6848 (not a toll-free number).

26 CFR 1.168(k)–1: Additional first year depreciation. (Also Part 1, § 179.)

Rev. Proc. 2015–48

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▸Contents — Internal Revenue Bulletin 2015-40
Internal Revenue Bulletin 2015-40

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