Passenger Automobiles

ID: CCA_2011090714094052 Number: 201138046
Release Date: 9/23/2011
Office: ---
UILC: 280F.01-00, 280F.05-10
From: ---
Sent: Wednesday, September 07, 2011 2:09:42 PM
To: ---
Cc:
Subject: RE: Rev Proc. 2004-20. Truck chassis / auto chassis. ---
Hi --- -
Based on our discussion, the taxpayer's ---SUV is not a passenger automobile (as defined in section 280F(d)(5)) based on it's gross vehicle rating of ---, and therefore is not subject to the depreciation limits under section 280F(a) and Rev. Proc. 2004-20. This weight rating and the manufacturer's classification as a car, truck, or van are the controlling factors, not the type of chassis.
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