Source: https://development.code.dccouncil.us/dc/council/code/sections/47-1811.04.html
Timestamp: 2019-04-21 06:51:58+00:00

Document:
D.C. Law Library - § 47–1811.04. Bases — Determination of depreciation deduction.
↪ § 47–1811.04. Bases — Determination of depreciation deduction.
§ 47–1811.03. Bases — Property dividends.
§ 47–1811.04. Bases — Determination of depreciation deduction.
(2) The amount of the cost of property elected to be treated as chargeable to capital account under section 179 of the Internal Revenue Code of 1986 [26 U.S.C. § 179] in excess of the lesser of $25,000 ($40,000 in the case of a Qualified High Technology Company) or the actual cost of such property.
For temporary (90 day) amendment of section, see § 2(b) of Bonus Depreciation De-coupling from the Internal Revenue Code Emergency Act of 2002 (D.C. Act 14-341, April 24, 2002, 49 DCR 4291).
For temporary (90 day) amendment of section, see § 2(b) of Depreciation Allowance for Small Business De-Coupling from the Internal Revenue Code Emergency Amendment Act of 2004 (D.C. Act 15-379, February 27, 2004, 51 DCR 2645).
For temporary (90 day) amendment of section, see § 2(b) of Depreciation Allowance for Small Business De-Coupling from the Internal Revenue Code Second Emergency Act of 2004 (D.C. Act 15-644, December 29, 2004, 52 DCR 229).
For temporary (90 day) amendment of section, see § 2(b) of Depreciation Allowance for Small Business De-Coupling for the Internal Revenue Code Congressional Review Emergency Amendment Act of 2005 (D.C. Act 16-59, March 17, 2005, 52 DCR 3193).
For temporary (90 day) amendment of section, see § 2(b) of Depreciation Allowance for Small Business De-Coupling from the Internal Revenue Code Emergency Act of 2005 (D.C. Act 16-240, December 22, 2005, 53 DCR 260).
For temporary (225 day) amendment of section, see § 2(b) of Bonus Depreciation De-Coupling From the Internal Revenue Code Temporary Act of 2002 (D.C. Law 14-175, July 23, 2002, law notification 49 DCR 8269).
For temporary (225 day) amendment of section, see § 2(b) of Depreciation Allowance for Small Business De-Coupling From the Internal Revenue Code Temporary Act of 2004 (D.C. Law 15-160, May 18, 2004, law notification 51 DCR 5700).
Section 168(k) of the Internal Revenue Code of 1986, referred to in the section is codified as 26 U.S.C. § 168(k).
Section 7108 of D.C. Law 17-219 provided that this subtitle shall apply for taxable years beginning after December 31, 2007.

References: § 47
 § 47

§ 47

§ 47
 § 179
 § 2
 § 2
 § 2
 § 2
 § 2
 § 2
 § 2
 § 168