CCA 201303015
Additional First Year Depreciation
ID: CCA_2012121308320557
Office: ---
UILC: 168.36-00
From: ---
Number: 201303015
Release Date: 1/18/2013
Sent: Thursday, December 13, 2012 8:32:14 AM
To: ---
Cc:
Subject: RE: RP 2011-26 language
Hi ---The bonus depreciation regulations are very specific. If a taxpayer wants to revoke an election not to deduct bonus depreciation, the taxpayer must obtain the written consent of the Commissioner and, to seek this consent, the taxpayer must submit a letter ruling request. Section 1.168(k)-1(e)(7)(i).
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-201307007 · Tax Treatment Determined At Partnership Level
- cca-201307006 · Credit of Overpayment Against Any Tax Liability
- cca-201307005 · Gross Income v. Not Gross Income
- cca-201306022 · Lien for Taxes (Lien Right v. No Lien Right)
- cca-201306021 · Taxable Income or Net Loss
- cca-201306019 · Definition and Special Rules
- cca-201306018 · Damages, Court Awards, Settlements
- cca-201306017 · Timeliness of Claim
- cca-201304008 · Tax Matters Partner
- cca-201304007 · Suits By U.S. for Recovery of Erroneous Refunds
- cca-201304006 · Extension of Time to Pay Estate Tax
- cca-201303016 · ADMINISTRATION: Personnel
- cca-201303015 · Additional First Year Depreciation
- cca-201303014 · Administrative Adjustments Requests
- cca-201303013 · Items Cease to Be Partnership Items in Certain Cases
- cca-201303012 · Partnerships
- cca-201303011 · No Return Filed Equals No Limit
- cca-201303010 · Tax Treatment Determined At Partnership Level
- cca-201302039 · Certain Fringe Benefits
- cca-201302038 · Period of Limitations for Making Assessments
- cca-201302037 · Election - Time and Manner
- cca-201302036 · Definition of Underpayment
- cca-201302035 · Signing of Returns and Other Documents
- cca-201302034 · Tax Matters Partner
- cca-201302033 · Disclosure to Persons Having Material Interest