other · IRS · Rule · Published 2004-02-04 · Effective 2004-01-02 · 69 FR 5272
Document
Document number
04-2296
Federal Register citation
69 FR 5272
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-02-04
Effective date
2004-01-02
Treasury docket
TD 9105
Abstract
This document corrects final and temporary regulations (TD 9105) that were published in the Federal Register on January 2, 2004 (69 FR 5). The document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa).