2001 Tax Help Archives  

Publication 3991 2001 Tax Year

Chapter 5
Depreciation

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property.

Publication 946, How To Depreciate Property, contains information on depreciation. However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. The new provisions are in the Supplement to Publication 946, which is reprinted below.

Supplement to Publication 946
How To Depreciate Property

Introduction

Special Depreciation Allowance

New York Liberty Zone Benefits

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