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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 9: Property acquisition and cost recovery

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Chapter 9, property acquisition and cost recovery. Upon completion of this lesson, the successful participant will be able to: Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources; determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under MACRS;...

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