Depreciation
| Home · Online Publications · The Tax Adviser · Tax Adviser Index 1990-1999 · Broad Categories · Depreciation |
|
|
Depreciation |
|
- Accelerator leases. 96:22.
- Accounting method change. 96:324.
- ACE computation for AMT. 90:768.
- ACRS
- applicable conventions. 92:839.
- Amortization
- assembled workforce. 94:320.
- bank core deposit intangibles. 90:214; 92:604; 93:381.
- bond premiums. 94:147.
- comments in advance of regulations. 94:514.
- computer software. 94:24.
- customer-based intangibles. 93:438.
- customer lists. 90:688.
- financial institution intangibles. 97:365.
- franchises. 93:778; 94:340.
- intangibles. 91:785; 92:369; 93:399; 94:90, 144, 315; 97:204.
- life estates and term interests. 92:523.
- purchased intangible assets. 93:583.
- subscriber lists. 93:502.
- work force in place. 91:584, 762.
- Antichurning rules for transfers of intangibles. 95:362.
- Asset classification options. 90:347.
- Auto depreciation limits. 96:132.
- Classifying real property. 95:227.
- Closing agreement, effect of. 97:251.
- Componentization. 99:542, 826.
- Cost segregation studies. 91:224.
- Covenants not to compete. 97:267.
- Depletion
- AMT computation. 91:100.
- community property in year of death. 93:303.
- excess percentage depletion "property." 93:303.
- legislative changes affecting oil and gas. 91:98.
- Design costs capitalization. 91:240.
- Expensing depreciable assets. 92:12.
- Income Forecast Method. 94:419; 97:70.
- and consumer durables. 95:227.
- Intangibles
- losses on disposition. 96:403.
- settling disputes. 94:418.
- Land improvement or development. 90:159.
- Leases
- RRA changes. 94:216.
- Like-kind exchange property. 97:345.
- Luxury car trade-ins. 96:462.
- MACRS
- electing out to avoid AMT. 93:179.
- general asset accounts. 92:694.
- Mass assets regulations. 95:663.
- Nursing home residential real property. 98:659
- Oil and gas royalty depletion. 93:27.
- Office
- furniture and fixtures. 96:530.
- telephone equipment. 90:25.
- Property outside U.S. 92:516.
- Proposed intangible asset legislation. 93:313.
- Proposed NCRS. 95:156.
- Real estate, newly acquired, commercial. 97:618.
- Related-party transactions. 94:246.
- Rental assets. 91:300.
- Rent inducements after the TRA '97. 99:543.
- Retail motor fuel outlet. 97:621.
- Rotable spare parts. 95:29; 96:137.
- Sec. 197 intangibles
- and Sec. 754 election. 97:70.
- installment sales. 94:147.
- Short tax years. 92:655; 97:622.
- Structural components. 90:88.
- Trademarks
- treatment after RRA. 95:225.
- Useful life determination. 94:80.
