Tax Preparation Help  
Publication 946 2008 Tax Year

Table A-18--(Continued). Summary: This table is used to determine the percentage rate used in calculating the depreciation of property. It lists the percentages for property based on the 150% Declining Balance method of depreciation using the Mid-Quarter Convention, Placed in Service in Fourth Quarter. This section of the table is for years 1 through 51 with recovery period increments from 18 to 50 years.

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