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Sec. 179 Expense Deduction.
In: Tax Adviser, 2008-08-02, S. 2
Online
serialPeriodical
Zugriff:
The article reports that the Small Business and Work Opportunity Tax Act of 2007 (SBWOTA) and the Economic Stimulus Act of 2008 have increased the amount that businesses can deduct under Section 179 in the U.S. In tax years 2003 to 2009 taxpayers could elect to expense the cost of up to $100,000 of qualifying tangible property and off-the-shelf computer software instead of capitalizing and depreciating the property. The first-year deduction allowed under SBWOTA was increased to $125,000 and the phaseout threshold was increased to $500,000.
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Sec. 179 Expense Deduction.
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Zeitschrift: | Tax Adviser, 2008-08-02, S. 2 |
Veröffentlichung: | 2008 |
Medientyp: | serialPeriodical |
ISSN: | 0039-9957 (print) |
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