The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.... (e)(l) of this section must be made in the manner prescribed on Form 4562, aquot; Depreciation and Amortization, aquot; and its instructions. ... If Form 4562 is revised or renumbered, any reference in this section to that form shall be treated as a reference to the revised or renumbered form. ... 2006 (or on or before December 31, 2009, for nonresi- dential real property and residential rental property described inanbsp;...
|Title||:||Income Tax Regulations|
|Publisher||:||CCH - 2008-06-13|