# Special Depreciation Allowance; Correction
> **IRS** · Correction to temporary regulations. · Published 2003-11-10 · Effective 2003-09-08 · 68 FR 63734
## Document
- **Document number:** 03-28201
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 63734
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-11-10
- **Effective date:** 2003-09-08
- **Treasury docket:** TD 9091
## Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on Monday, September 8, 2003 (68 FR 52986), relating to the depreciation of property subject to section 168 of the Internal Revenue Code (MACRS property) and the depreciation of computer software subject to section 167.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/11/10/03-28201/special-depreciation-allowance-correction)
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