Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion; Correction

tax-irs · IRS · Rule · Published 2004-04-05 · Effective 2004-03-01 · 69 FR 17586

Document

Document number: 04-7514
Federal Register citation: 69 FR 17586
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2004-04-05
Effective date: 2004-03-01
Treasury docket: TD 9115

Abstract

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, March 1, 2004 (69 FR 9529) relating to the depreciation of property subject to section 168 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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