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State Taxes

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State Taxes

State taxes Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Appendix A Please click here for the text description of the image. State taxes Table A-1 and A-2 Please click here for the text description of the image. State taxes Table A-3 and A-4 Please click here for the text description of the image. State taxes Table A-5 and A-6 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-7 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-8 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-8 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-9 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-9 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-10 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A–10 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-11 Please click here for the text description of the image. State taxes Table A-11 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-12 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-12 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-13, A-14 and A-14 (continued. State taxes 1) Please click here for the text description of the image. State taxes Table A-14 (continued. State taxes 2) Please click here for the text description of the image. State taxes Table A-15 Please click here for the text description of the image. State taxes Table A-15 (continued) Please click here for the text description of the image. State taxes Table A-16 Please click here for the text description of the image. State taxes Table A-16 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-17 Please click here for the text description of the image. State taxes Table A-17 (continued) Please click here for the text description of the image. State taxes Table A-18 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-18 (continued) This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table A-19 and Table A-20 Please click here for the text description of the image. State taxes Quality Indian Reservation Property Tables Please click here for the text description of the image. State taxes Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. State taxes The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. State taxes It is shown as Table B-1. State taxes The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. State taxes It is shown as Table B-2. State taxes How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. State taxes Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. State taxes However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. State taxes Use the tables in the order shown below to determine the recovery period of your depreciable property. State taxes Table B-1. State taxes   Check Table B-1 for a description of the property. State taxes If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. State taxes If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. State taxes If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. State taxes If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. State taxes Tax-exempt use property subject to a lease. State taxes   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). State taxes Table B-2. State taxes   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. State taxes Property not in either table. State taxes   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. State taxes This property generally has a recovery period of 7 years for GDS or 12 years for ADS. State taxes See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. State taxes Residential rental property and nonresidential real property (also see Appendix A, Chart 2). State taxes Qualified rent-to-own property. State taxes A motorsport entertainment complex placed in service before January 1, 2014. State taxes Any retail motor fuels outlet. State taxes Any qualified leasehold improvement property placed in service before January 1, 2014. State taxes Any qualified restaurant property placed in service before January 1, 2014. State taxes Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. State taxes Any water utility property. State taxes Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. State taxes Natural gas gathering and distribution lines placed in service after April 11, 2005. State taxes Example 1. State taxes Richard Green is a paper manufacturer. State taxes During the year, he made substantial improvements to the land on which his paper plant is located. State taxes He checks Table B-1 and finds land improvements under asset class 00. State taxes 3. State taxes He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. State taxes 1, Manufacture of Pulp and Paper. State taxes He uses the recovery period under this asset class because it specifically includes land improvements. State taxes The land improvements have a 13-year class life and a 7-year recovery period for GDS. State taxes If he elects to use ADS, the recovery period is 13 years. State taxes If Richard only looked at Table B-1, he would select asset class 00. State taxes 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. State taxes Example 2. State taxes Sam Plower produces rubber products. State taxes During the year, he made substantial improvements to the land on which his rubber plant is located. State taxes He checks Table B-1 and finds land improvements under asset class 00. State taxes 3. State taxes He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. State taxes 1, Manufacture of Rubber Products. State taxes Reading the headings and descriptions under asset class 30. State taxes 1, Sam finds that it does not include land improvements. State taxes Therefore, Sam uses the recovery period under asset class 00. State taxes 3. State taxes The land improvements have a 20-year class life and a 15-year recovery period for GDS. State taxes If he elects to use ADS, the recovery period is 20 years. State taxes Example 3. State taxes Pam Martin owns a retail clothing store. State taxes During the year, she purchased a desk and a cash register for use in her business. State taxes She checks Table B-1 and finds office furniture under asset class 00. State taxes 11. State taxes Cash registers are not listed in any of the asset classes in Table B-1. State taxes She then checks Table B-2 and finds her activity, retail store, under asset class 57. State taxes 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. State taxes This asset class does not specifically list office furniture or a cash register. State taxes She looks back at Table B-1 and uses asset class 00. State taxes 11 for the desk. State taxes The desk has a 10-year class life and a 7-year recovery period for GDS. State taxes If she elects to use ADS, the recovery period is 10 years. State taxes For the cash register, she uses asset class 57. State taxes 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. State taxes The cash register has a 9-year class life and a 5-year recovery period for GDS. State taxes If she elects to use the ADS method, the recovery period is 9 years. State taxes This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-1 Please click here for the text description of the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 This image is too large to be displayed in the current screen. State taxes Please click the link to view the image. State taxes Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The State Taxes

State taxes Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. State taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State taxes Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. State taxes It explains the tax law in plain language so it will be easier to understand. State taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. State taxes Note. State taxes This publication is not revised on an annual basis. State taxes To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. State taxes irs. State taxes gov/formspubs. State taxes Comments and suggestions. State taxes   We welcome your comments about this publication and your suggestions for future editions. State taxes   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. State taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State taxes   You can email us at *taxforms@irs. State taxes gov (The asterisk must be included in the address). State taxes Please put “Publications Comment” on the subject line. State taxes You can also send us comments at www. State taxes irs. State taxes gov/formspubs/. State taxes Select “Comment on Tax Forms and Publications” under “Information about. State taxes ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. State taxes Tax questions. State taxes   If you have a tax question, visit IRS. State taxes gov or call 1-800-829-1040. State taxes We cannot answer tax questions at either of the addresses listed above. State taxes Ordering forms and publications. State taxes   Visit www. State taxes irs. State taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. State taxes Additional forms. State taxes   A list of other forms and statements that a corporation may need to file is included at the end of this publication. State taxes Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications