Recently published proposed regulations to the expense method depreciation rules have provided firm guidance on the position of the Department of the Treasury on several key issues involving the 1986 amendments to the expense method depreciation statute.
Harl, Neil E.
"Expense Method Depreciation,"
Agricultural Law Digest: Vol. 2
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol2/iss9/1