# Depreciation of Vans and Light Trucks
> **IRS** · Final and temporary regulations. · Published 2004-06-25 · Effective 2004-06-25 · 69 FR 35513
## Document
- **Document number:** 04-14390
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 35513
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-06-25
- **Effective date:** 2004-06-25
- **Treasury docket:** TD 9133
## Abstract

This document contains regulations relating to the definition of passenger automobile for purposes of the dollar limits on depreciation deductions for passenger automobiles. These regulations affect certain taxpayers that use vans and light trucks in their trade or business.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/06/25/04-14390/depreciation-of-vans-and-light-trucks)
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