Decoupling modification: Difference between revisions

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Latest revision as of 09:30, 12 June 2017

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#REDIRECT [[MACRS#Special allowances and bonus depreciation]]

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'''Decoupling modification''' is a [[tax]] terminology resulting from the [[federal tax law]] enacted March 9, 2002, which created a new tax deduction for "bonus depreciation" that threatens to cost states very large amounts of revenue.{{fact|date=January 2012}}

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==See also==

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* [[Tax deduction]]

* [[Depreciation recapture]]

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==External links==

* [http://www.irs.gov/ The Internal Revenue Service Website]

* [http://www.access.gpo.gov/uscode/title26/title26.html The Internal Revenue Code]

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[[Category:Taxation in the United States]]

[[Category:Taxation]]