Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section280F&num=0&edition=prelim
Timestamp: 2019-11-14 16:47:11
Document Index: 599397605

Matched Legal Cases: ['§179', '§4', '§201', '§1812', '§1002', '§7643', '§11813', '§1702', '§971', '§6009', '§602', '§2043', '§220', '§11002', '§13202', '§13202', '§13202', '§13202']

26 USC 280F: Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes Text contains those laws in effect on November 13, 2019
(Added Pub. L. 98–369, div. A, title I, §179(a), July 18, 1984, 98 Stat. 713 ; amended Pub. L. 99–44, §4, May 24, 1985, 99 Stat. 78 ; Pub. L. 99–514, title II, §201(d)(4), title XVIII, §1812(e)(1)(A), (C), (2)–(5), Oct. 22, 1986, 100 Stat. 2139 , 2836, 2837; Pub. L. 100–647, title I, §§1002(a)(10), (b)(2), 1018(u)(3), Nov. 10, 1988, 102 Stat. 3354 , 3357, 3590; Pub. L. 101–239, title VII, §7643(a), Dec. 19, 1989, 103 Stat. 2381 ; Pub. L. 101–508, title XI, §11813(b)(13)(A)–(E), Nov. 5, 1990, 104 Stat. 1388–554 , 1388-555; Pub. L. 104–188, title I, §1702(h)(5), Aug. 20, 1996, 110 Stat. 1874 ; Pub. L. 105–34, title IX, §971(a), Aug. 5, 1997, 111 Stat. 897 ; Pub. L. 105–206, title VI, §6009(c), July 22, 1998, 112 Stat. 812 ; Pub. L. 107–147, title VI, §602(b)(1), Mar. 9, 2002, 116 Stat. 59 ; Pub. L. 111–240, title II, §2043(a), Sept. 27, 2010, 124 Stat. 2560 ; Pub. L. 113–295, div. A, title II, §§220(j), 221(a)(34)(E), Dec. 19, 2014, 128 Stat. 4036 , 4042; Pub. L. 115–97, title I, §§11002(d)(8), 13202(a), (b), Dec. 22, 2017, 131 Stat. 2061 , 2108, 2109.)
2017-Subsec. (a)(1)(A)(i). Pub. L. 115–97, §13202(a)(1)(A), substituted "$10,000" for "$2,560".
Subsec. (d)(4)(A)(iv), (v). Pub. L. 115–97, §13202(b)(1), redesignated cl. (v) as (iv) and struck out former cl. (iv) which read as follows: "any computer or peripheral equipment (as defined in section 168(i)(2)(B)), 'and' ".
Subsec. (d)(4)(B), (C). Pub. L. 115–97, §13202(b)(2), redesignated subpar. (C) as (B) and struck out former subpar. (B). Prior to amendment, text of subpar. (B) read as follows: "The term 'listed property' shall not include any computer or peripheral equipment (as so defined) used exclusively at a regular business establishment and owned or leased by the person operating such establishment. For purposes of the preceding sentence, any portion of a dwelling unit shall be treated as a regular business establishment if (and only if) the requirements of section 280A(c)(1) are met with respect to such portion."
Pub. L. 115–97, title I, §13202(c), Dec. 22, 2017, 131 Stat. 2109 , provided that: "The amendments made by this section [amending this section] shall apply to property placed in service after December 31, 2017, in taxable years ending after such date."
2018-Revenue Procedure 2018–25.
2017-Revenue Procedure 2017–29.