Publication 946 |
2000 Tax Year |
Introduction
This chapter consists of a comprehensive example that illustrates a
filled-in Form 4562 as well as the Depreciation Worksheet
from the form instructions.
Fields of Flowers, Inc., operates a retail florist shop. It files
its corporate tax return based on a calendar year. The corporation
began its operation in 1996. The corporation uses all of its property
100% for business purposes.
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