The election must be made in the manner prescribed on Form 4562, Depreciation and Amortization, and its instructions. If a taxpayer files its 2004 or 2005 federal income tax return on or after September 13, 2006, then the taxpayer must followanbsp;...
|Title||:||The IRS Mission|
|Author||:||Treasury Department, Internal Revenue Service|
|Publisher||:||Government Printing Office -|