Publication 946 |
2000 Tax Year |
Introduction
This chapter discusses listed property. Listed property includes
property used for transportation or entertainment and certain
computers and cellular phones. There are additional rules and
recordkeeping requirements you must follow when depreciating listed
property.
This chapter contains the following sections.
- Listed Property Defined. This section defines
listed property.
- Predominant Use Test. This section explains the
predominant use test and explains how to apply it.
- Leased Property. This section discusses the rules
that apply to the rental of listed property. This section covers both
the owner (lessor) and the person who rents the property from the
owner (lessee). It includes a worksheet to help the lessee figure an
inclusion amount to add back to gross income.
- Special Rule for Passenger Automobiles. This
section discusses the maximum depreciation deduction you can claim on
automobiles. It defines automobiles and includes a worksheet to help
you compute your maximum depreciation deduction.
- Deductions After Recovery Period. This section
discusses how you depreciate a passenger automobile in the years after
the recovery period.
- What Records Must Be Kept. This section discusses
the importance of records in helping you to prove that your listed
property was used for business/investment reasons.
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