Publication 3991 |
2001 Tax Year |
Chapter 5 Depreciation
If you depreciate business property that you acquired and placed in service
after September 10, 2001, new law contains provisions that may affect your
depreciation deduction for that property.
Publication 946, How To
Depreciate Property, contains information on depreciation. However,
Publication 946 does not contain the new provisions because it was printed before the law was enacted. The new provisions are in the Supplement to
Publication 946, which is
reprinted below.
Supplement to Publication 946 How To Depreciate Property
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