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  2. Section 179 depreciation deduction - Wikipedia

    en.wikipedia.org/wiki/Section_179_depreciation...

    [2] Depreciable property that is not eligible for a section 179 deduction is still deductible over a number of years through MACRS depreciation according to sections 167 and 168. The 179 election is optional, and the eligible property may be depreciated according to sections 167 and 168 if preferable for tax reasons. [ 3 ]

  3. Limits on Depreciation Deduction - Wikipedia

    en.wikipedia.org/wiki/Limits_on_Depreciation...

    For passenger automobiles, section 280F(a)(1)(A) [1] limits the depreciation deduction by listing the amounts a taxpayer can deduct in the years following its purchase. These listed amounts are subject to an adjustment for inflation under 280F(d)(7).(a) [ 1 ] The sum for 2007, after adjustment for inflation, is $12,800.

  4. Car depreciation: What it is and how it works - AOL

    www.aol.com/finance/car-depreciation-works...

    Depreciation can reduce your car’s value by between 10 and 15 percent each year. ... April 2, 2024 at 10:46 AM. ... In general, luxury vehicles and electric cars have the highest depreciation ...

  5. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    Multiply line 11 by .50 if the 50% special depreciation allowance applies. Multiply line 11 by 1.00 if the 100% special depreciation allowance applies. This is your special depreciation allowance. Enter -0- if this is not the year you placed the property in service, the property is not qualified property, or you elected not to claim a special ...

  6. Honda, Hyundai top car residual value / depreciation ... - AOL

    www.aol.com/news/honda-hyundai-top-car-residual...

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  7. Low depreciation, higher rates give U.S. car rental firms ...

    www.aol.com/news/low-depreciation-higher-rates-u...

    When Rob Ferretti of car rental firm Gothamdreamcars looked up the selling price for a 2018 Mercedes-Benz G-Class SUV, part of his luxury 25-vehicle fleet, he was elated it could fetch over ...

  8. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    For Section 1250 assets (real estate), Recaptured Depreciation is defined as "Additional Depreciation" in IRS Publication 544 (see column 3 on page 30 of the 2016 version of this publication). Additional Depreciation is the portion of Accumulated Depreciation in excess of straight line.

  9. Luxury tax - Wikipedia

    en.wikipedia.org/wiki/Luxury_tax

    Congress enacted a 10 percent luxury surcharge tax on boats over $100,000, cars over $30,000, aircraft over $250,000, and furs and jewelry over $10,000. The federal government estimated that it would raise $9 billion in excess revenues over the following five-year period.