# Changes in Use Under Section 168(i)(5)
> **IRS** · Final and temporary regulations. · Published 2004-06-17 · Effective 2004-06-17 · 69 FR 33840
## Document
- **Document number:** 04-13723
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 33840
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-06-17
- **Effective date:** 2004-06-17
- **Treasury docket:** TD 9132
## Abstract

This document contains final and temporary regulations relating to the depreciation of property subject to section 168 of the Internal Revenue Code (MACRS property). Specifically, these regulations provide guidance on how to depreciate MACRS property for which the use changes in the hands of the same taxpayer. The regulations reflect changes to the law made by the Tax Reform Act of 1986.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/06/17/04-13723/changes-in-use-under-section-168i5)
---
*AI Analytics · CC0 1.0*