Publication 946 |
2001 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 1997. The corporation uses all of its property 100% for business purposes.
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