SECTION 5. DRAFTING
Internal Revenue Bulletin 2020-48 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue procedure are Johanna Som de Cerff and David White of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Ms. Som de Cerff or Mr. White on (202) 3176980 (not a toll-free number).
26 CFR 1.168(k)-2: Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017. (Also Part I, §§ 168, 446; 1.446-1, 1.1502-68)
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