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Farmer's Tax Guide›2025 Returns›7. Depreciation, Depletion, and Amortization

! pose of the property, do not figure the

2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION recapture amount under the rules ex-

plained in this discussion. Instead, use the rules for recapturing depreciation explained under Section 1245 Property in chapter 9.

If the property is listed property, do not

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▸Contents — 2025 Publ 225 (PDF)
2025 Publ 225 (PDF)

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