Main Title |
Information on Rapid Tax Amortization Under Section 169 of the Internal Revenue Service. |
CORP Author |
Environmental Protection Agency, Washington, D.C. Office of Public Affairs. |
Year Published |
1969 |
Stock Number |
PB-258 520 |
Additional Subjects |
Air pollution abatement ;
Water pollution abatement ;
Management engineering ;
Income taxes ;
Industrial wastes ;
Facilities ;
Depreciation ;
Amortization ;
Information ;
Regulations ;
Tax amortization
|
Holdings |
Library |
Call Number |
Additional Info |
Location |
Last Modified |
Checkout Status |
NTIS |
PB-258 520 |
Some EPA libraries have a fiche copy filed under the call number shown. |
|
07/26/2022 |
|
Collation |
24p |
Abstract |
Section 169 of the Internal Revenue Code was added by the Tax Reform Act of 1969, Public Law 91-172, effective December 30, 1969. Stated very generally, it permits 5-year straight-line depreciation of pollution abatement facilities placed in operation on or after January 1, 1969 to abate air or water pollution discharged by plants or properties that were in operation before that date. In order to utilize the depreciation method permitted under section 169, taxpayers must file an election in accordance with the regulations set forth in this bulletin. Portions of this document are not fully legible. |
PUB Date Free Form |
1969 |
Category Codes |
5A; 13B |
NTIS Prices |
PC A02/MF A01 |
Document Type |
NT |
Cataloging Source |
NTIS/MT |
Control Number |
326630775 |
Origin |
NTIS |
Type |
CAT |