A

Addition to property, Additions and Improvements

Adjusted basis, Adjusted Basis

Agreement not to compete (see Section 197 intangibles)

Agricultural structure, defined, Agricultural structure.

Alternative Depreciation System (ADS):

Recovery periods, Recovery Periods Under ADS

Required use, Required use of ADS.

Amended return, Filing an Amended Return

Apartment:

Cooperative, Cooperative apartments.

Rental, Which Property Class Applies Under GDS?

Assistance (see Tax help)

Automobile (see Passenger automobile)

B

Basis:

Adjustments, Basis adjustment for depreciation allowed or allowable., Adjustment of partner's basis in partnership., Basis adjustment due to recapture of clean-fuel vehicle deduction or credit., Basis adjustment due to casualty loss.

Basis for depreciation, What Is the Basis for Depreciation?

Casualty loss, Basis adjustment due to casualty loss.

Changed from personal use, Property Changed From Personal Use

Cost, Cost as Basis

Depreciable basis, Depreciable basis.

Other than cost, Other Basis

Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit.

Term interest, Basis adjustments.

Unadjusted, Figuring the Unadjusted Basis of Your Property

Business use of property, partial, Partial business or investment use.

Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction?

Business-use requirement, listed property, What Is the Business-Use Requirement?

C

Car (see Passenger automobile)

Carryover of section 179 deduction, Carryover of disallowed deduction.

Casualty loss, effect of, Basis adjustment due to casualty loss.

Cellular telephone (see Listed property)

Changing accounting method, Changing Your Accounting Method

Comments on publication, Comments and suggestions.

Communication equipment (see Listed property)

Commuting, Commuting use.

Computer (see Listed property)

Computer software, Computer software., Computer software., Off-the-shelf computer software.

Containers, Containers.

Conventions, Which Convention Applies?

Cooperative apartment, Cooperative apartments.

Copyright, Patents and copyrights.

(see also Section 197 intangibles)

Correcting depreciation deductions, How Do You Correct Depreciation Deductions?

Cost basis, Cost as Basis

Customer list (see Section 197 intangibles)

D

Declining balance:

Method, Declining Balance Method

Rates, Declining balance rate.

Deduction limit:

Automobile, Do the Passenger Automobile Limits Apply?

Exception for clean-fuel modifications, Exception for clean-fuel modifications.

Section 179, How Much Can You Deduct?

Depreciation allowable, Basis adjustment for depreciation allowed or allowable.

Depreciation allowed, Basis adjustment for depreciation allowed or allowable.

Depreciation deduction:

Listed property, What Is the Business-Use Requirement?

Depreciation:

Deduction:

Employee, Can Employees Claim a Deduction?

Listed property, Can Employees Claim a Deduction?

Determinable useful life, Property Having a Determinable Useful Life

Excepted property, Excepted Property

Incorrect amount deducted, How Do You Correct Depreciation Deductions?

Methods, Which Depreciation Method Applies?

Property lasting more than one year, Property Lasting More Than One Year

Property owned, Property You Own

Property used in business, Property Used in Your Business or Income-Producing Activity

Recapture, When Do You Recapture MACRS Depreciation?, Recapture of Excess Depreciation

Determinable useful life, Property Having a Determinable Useful Life

Disposition:

Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends

General asset account property, Disposing of GAA Property

Section 179 deduction, When Must You Recapture the Deduction?

E

Election:

ADS, Electing ADS., Election of ADS.

Declining balance (150% DB) method, 150% election.

Exclusion from MACRS, Election To Exclude Property From MACRS

General asset account, Electing To Use a GAA

Not to claim special (Liberty Zone) depreciation allowance, How Can You Elect Not To Claim an Allowance?

Section 179 deduction, How Do You Elect the Deduction?

Straight line method, Straight line election.

Electric vehicle, Electric Vehicles

Employee deduction, listed property, Can Employees Claim a Deduction?

Employee:

Depreciation deduction, Can Employees Claim a Deduction?

How to claim depreciation, Employee.

Energy property, Energy property.

Exchange of MACRS property, Property Acquired in an Exchange or Involuntary Conversion

F

Farm:

Business, defined, Farming business.

Property, Depreciation Methods for Farm Property

Figuring MACRS:

Using percentage tables, How Is the Depreciation Deduction Figured?

Without using percentage tables, Figuring the Deduction Without Using the Tables

Films, Films, Video Tapes, and Recordings

Franchise (see Section 197 intangibles)

Free tax services, How To Get Tax Help

G

General asset account:

Abusive transaction, Abusive transactions.

Disposing of property, Disposing of GAA Property

Grouping property in, Grouping Property

Nonrecognition transaction, Nonrecognition transactions.

General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS

Gift (see Basis, other than cost)

Glossary, Glossary

Goodwill, Goodwill.

H

Help (see Tax help)

Horticultural structure, defined, Horticultural structure.

I

Idle property, Idle Property

Improvements, How Do You Treat Improvements?, Additions and Improvements

Income forecast method, Income Forecast Method

Incorrect depreciation deductions, How Do You Correct Depreciation Deductions?

Indian reservation:

Defined, Indian reservation.

Qualified infrastructure property, Qualified infrastructure property.

Qualified property, Qualified property.

Recovery periods for qualified property, Indian Reservation Property

Related person, Related person.

Inheritance (see Basis, other than cost)

Intangible property:

Depreciation method, Intangible Property, Income Forecast Method

Goodwill, Goodwill.

Income forecast method, Income Forecast Method

Straight line method, Intangible Property

Trademark, trade name, Trademark or trade name.

Inventory, Inventory.

Investment use of property, partial, Partial business or investment use.

Involuntary conversion of MACRS property, Property Acquired in an Exchange or Involuntary Conversion

L

Land:

Not depreciable, Land.

Preparation costs, Land preparation costs.

Leased property, Leased property.

Leasehold improvement property, defined, Qualified leasehold improvement property.

Liberty Zone leasehold improvement property, defined, Qualified New York Liberty Zone leasehold improvement property.

Life tenant, Life tenant.

(see also Term interests)

Limit on deduction:

Automobile, Do the Passenger Automobile Limits Apply?

Section 179, How Much Can You Deduct?

Listed property:

5% owner, 5% owner.

Computer, Computers and Related Peripheral Equipment

Condition of employment, Condition of employment.

Defined, What Is Listed Property?

Employee deduction, Can Employees Claim a Deduction?

Employer convenience, Employer's convenience.

Improvements to, Improvements to listed property.

Leased, Lessee's Inclusion Amount

Passenger automobile, Passenger Automobiles

Qualified business use, Qualified Business Use

Recordkeeping, Adequate Records

Related person, Related persons.

Reporting on Form 4562, How Is Listed Property Information Reported?

Lodging, Property used for lodging.

M

Maximum deduction:

Electric vehicles, Electric Vehicles

Passenger automobiles, Maximum Depreciation Deduction

Trucks, Trucks and Vans

Vans, Trucks and Vans

Mobile home (see Residential rental property)

Modified ACRS (MACRS):

Addition or improvement, Additions and Improvements

Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies?

Conventions, Which Convention Applies?

Declining balance method, Declining Balance Method

Depreciation methods, Which Depreciation Method Applies?

Farm property, Depreciation Methods for Farm Property

Figuring, short tax year, Property Placed in Service in a Short Tax Year

General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies?

Percentage tables, Using the MACRS Percentage Tables

Property classes, Which Property Class Applies Under GDS?

Recovery periods, Which Recovery Period Applies?

Short tax year, Figuring the Deduction for a Short Tax Year

Straight line method, Straight Line Method

More information (see Tax help)

N

Nonresidential real property, Which Property Class Applies Under GDS?

Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer

O

Office in the home, Office in the home., Office in the home.

Ownership, incidents of, Incidents of ownership.

P

Partial business use, Partial business use.

Passenger automobile:

Defined, Passenger Automobiles

Electric vehicles, Electric Vehicles

Limit on, Do the Passenger Automobile Limits Apply?

Maximum depreciation deduction, Maximum Depreciation Deduction

Trucks, Trucks and Vans

Vans, Trucks and Vans

Patent, Patents and copyrights.

(see also Section 197 intangibles)

Personal property, Personal property.

Phonographic equipment (see Listed property)

Photographic equipment (see Listed property)

Placed in service:

Before 1987, Property You Placed in Service Before 1987

Date, What Is the Placed-in-Service Date?

Rule, Placed in Service

Property:

Classes, Which Property Class Applies Under GDS?

Depreciable, What Property Can Be Depreciated?

Idle, Idle Property

Improvements, How Do You Treat Improvements?

Intangible, Section 197 intangibles.

Leased, Leased property., Leased property.

Listed , What Is Listed Property?

Personal, Personal property.

Real, Real property.

Retired from service, Retired From Service

Tangible personal, Tangible personal property.

Term interest, Certain term interests in property.

Publications (see Tax help)

Q

Qualified leasehold improvement property, defined, Qualified leasehold improvement property.

Qualified Liberty Zone property, special Liberty Zone depreciation allowance, What Is Qualified Liberty Zone Property?

Qualified propert:y, special depreciation allowance, What Is Qualified Property?

R

Real property, Real property.

Recapture:

Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit.

General asset account, abusive transaction, Abusive transactions.

Listed property, Recapture of Excess Depreciation

MACRS depreciation, When Do You Recapture MACRS Depreciation?

Section 179 deduction, When Must You Recapture the Deduction?

Special depreciation allowance, When Must You Recapture an Allowance?

Special Liberty Zone depreciation allowance, When Must You Recapture an Allowance?

Recordkeeping:

Listed property, Adequate Records

Section 179, How Do You Elect the Deduction?

Recovery periods:

ADS, Recovery Periods Under ADS

GDS, Recovery Periods Under GDS

Related persons, Related persons., Related persons., Related persons., Related persons., Related person., Related persons.

Rent-to-own property, defined, Qualified rent-to-own property.

Rental home (see Residential rental property)

Rented property, improvements, Improvements to rented property.

Repairs, Repairs.

Residential rental property, Which Property Class Applies Under GDS?

Retail motor fuels outlet, Retail motor fuels outlet.

Revoking:

ADS election, Electing ADS.

General asset account election, Revoking an election.

Section 179 election, Revoking an election.

S

Sale of property, Sale or Other Disposition Before the Recovery Period Ends

Section 179 deduction:

Automobiles, limit for, Additional Limit for Passenger Automobiles

Business use required, Partial business use.

Carryover, Carryover of disallowed deduction.

Dispositions, When Must You Recapture the Deduction?

Electing, How Do You Elect the Deduction?

Limits:

Business (taxable) income, Business Income Limit

Business-use, recapture, When Must You Recapture the Deduction?

Dollar, Dollar Limit

Enterprise zone business, Enterprise Zone Businesses

Liberty Zone property, Liberty Zone Property

Partial business use, Partial business use.

Passenger automobile, Additional Limit for Passenger Automobiles

Married filing separate returns, Separate returns.

Partnership rules, Partnerships and Partners

Property:

Eligible, Eligible Property

Excepted, Excepted Property

Purchase required, Property Acquired by Purchase

Recapture, When Must You Recapture the Deduction?

Recordkeeping, How Do You Elect the Deduction?

S corporation rules, S Corporations

Section 197 intangibles, Section 197 intangibles.

Settlement fees, Settlement costs.

Short tax year:

Figuring depreciation, Property Placed in Service in a Short Tax Year

Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year

Software, computer, Computer software., Computer software., Off-the-shelf computer software.

Sound recording, Films, Video Tapes, and Recordings

Special depreciation allowance:

Acquisition date test, Acquisition date test., Acquisition date test.

Election not to claim, How Can You Elect Not To Claim an Allowance?

Original use test, Original use test., Original use test.

Placed in service date test, Placed in service date test., Placed in service date test.

Property, excepted, Excepted Property

Qualified property, What Is Qualified Property?

Recapture, When Must You Recapture an Allowance?

Special Liberty Zone depreciation allowance:

Acquisition date test, Acquisition date test.

Election not to claim, How Can You Elect Not To Claim an Allowance?

Original use test, Original use test.

Placed in service date test, Placed in service date test.

Property, excepted, Excepted Property

Qualified Liberty Zone property, What Is Qualified Liberty Zone Property?

Recapture, When Must You Recapture an Allowance?

Substantial use test, Substantial use test.

Stock, constructive ownership of, Constructive ownership of stock or partnership interest.

Straight line method, Intangible Property, Straight Line Method

Subscription list (see Section 197 intangibles)

Suggestions for publication, Comments and suggestions.

T

Tangible personal property, Tangible personal property.

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Term interest, Certain term interests in property.

Trade-in of property, Trade-in of other property.

Trademark or trade name, Trademark or trade name.

Trucks, Trucks and Vans

TTY/TDD information, How To Get Tax Help

U

Unadjusted basis, Figuring the Unadjusted Basis of Your Property

Useful life, Property Having a Determinable Useful Life

V

Vans, Trucks and Vans

Video tape, Films, Video Tapes, and Recordings

Video-recording equipment (see Listed property)

W

When to use ADS, Which Depreciation System (GDS or ADS) Applies?

Worksheet:

Depreciation, Depreciation Worksheet

Leased listed property, Inclusion amount worksheet.

MACRS, MACRS Worksheet

Passenger automobile, Depreciation Worksheet for Passenger Automobiles