Publication 946 |
2000 Tax Year |
Important Reminder
150% DB election under GDS.
Effective for property placed in service after 1998, if you choose
to use the 150% declining balance rate under the General Depreciation
System (GDS), you use the same recovery periods you would have used if
you had chosen the 200% declining balance rate. For more information
on recovery periods, see Property Classes and Recovery Periods
in chapter 3.
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