Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 14 (2003) > No. 13
Article Title
Abstract
The expense method depreciation annual allowance, which was $25,000 for 2003, has been increased to $100,000 effective for taxable years beginning after 2002 and before 2006. The increase is effective for 2003, 2004 and 2005. Thereafter, the limit returns to $25,000 unless there is further legislation to change the amount. Act Sec. 202(a), amending I.R.C. § 179(b)(1).
Recommended Citation
Harl, Neil E.
(2003)
"Developments in CRP Payment Reporting,"
Agricultural Law Digest: Vol. 14
:
No.
13
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol14/iss13/1
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