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August 8, 2018

On Friday, August 3, the Treasury Department published proposed Tax Cuts and Jobs Act (“TCJA”) bonus depreciation regulations to the Federal Register’s Public Inspection Desk. Following the TCJA, these proposed regulations make substantial modifications to the bonus de...

February 14, 2018

Most taxpayers and tax practitioners view bonus depreciation in a straightforward manner. If an asset is placed-in-service between certain dates, it is eligible for that period’s bonus depreciation. With the passage of the Tax Cuts and Jobs Act, Public Law No. 115-97 (...

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