Chapter 8
Depreciation,
Depletion, & Amortization

Important Changes for 2000

Important Change for 2001

Introduction

Topics and Useful Items

General Information on Depreciation

Section 179 Deduction

Section 179 Recapture

MACRS

Listed Property

Depletion

Amortization

Going Into Business

Previous| First | Next

Publication Index | IRS-Forms Main | Home