The Section 179 and Bonus Depreciation Expensing Allowances [electronic resource] : Current Law and Issues for the 114th Congress
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2015.
- Physical Description:
- 1 online resource (22 pages), digital, PDF file
- Examines current status of two expensing allowances available to small businesses under Sections 179 and Section 168(k) of the Internal Revenue Code, and discusses initiatives in the 113th and 114th Congresses to modify them. Explains how the allowance works, summarizes its legislative history, and assesses possible effects of the allowance on economic efficiency, equity, and tax administration.
This report is one in a series of updates. For the most recent coverage of this report series, please see 14-RL-31852d in the 2014 issue.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2015). Reuse except for individual research requires license from ProQuest, LLC.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 18414765