26 USC 168
§ 168 - Accelerated cost recovery system
- § 168 - Accelerated cost recovery system
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Codification
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendments
- Effective Date of 2004 Amendments
- Effective Date of 2003 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1995 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment; Transitional Rules
- Effective Date of 1985 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date
- Savings Provision
- Normalization Requirements
- Depreciation Study
- Plan Amendments Not Required Until January 1, 1989
- Treatment of Certain Farm Finance Leases
- Certain Residential Real Property Treated as Residential Rental Property
- Coordination With Imputed Interest Changes
- Termination of Safe Harbor Leasing Rules
- Transitional Rules for 1984 Amendment
- Special Leasing Rule Regarding Coal Gasification Facilities
- Certain Leases Before October 20, 1981, Treated as Qualified Leases
- Motor Vehicle Operating Leases
- Information Returns With Respect to Safe Harbor Leases
- Regulated Public Utilities; Special Transitional Rule for Normalization Requirements
- Interim Regulations With Respect to Normalization; Authority To Prescribe
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