# Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2004-04-05 · Effective 2004-03-01 · 69 FR 17586
## Document
- **Document number:** 04-7514
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 17586
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2004/04/05/04-7514/depreciation-of-macrs-property-that-is-acquired-in-a-like-kind-exchange-or-as-a-result-of-an)
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