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1987 index by 22.680. Therefore, the automobile price inflation adjustment for 2011 for

passenger automobiles (other than trucks and vans) is 19.69 percent (22.680/115.2 x

100%). The dollar limitations in § 280F(a) are multiplied by a factor of 0.1969, and the

resulting increases, after rounding to the nearest $100, are added to the 1988

limitations to give the depreciation limitations applicable to passenger automobiles

(other than trucks and vans) for calendar year 2011. This adjustment applies to all

passenger automobiles (other than trucks and vans) that are first placed in service in

calendar year 2011.

(b) Trucks and vans. To determine the dollar limitations for trucks and vans

first placed in service during calendar year 2011, the Service uses the new truck

component of the CPI instead of the new car component. The new truck component of

the CPI was 112.4 for October 1987 and 142.556 for October 2010. The October 2010

index exceeded the October 1987 index by 30.156. Therefore, the automobile price

inflation adjustment for 2011 for trucks and vans is 26.83 percent (30.156/112.4 x

100%). The dollar limitations in § 280F(a) are multiplied by a factor of 0.2683, and the

resulting increases, after rounding to the nearest $100, are added to the 1988

limitations to give the depreciation limitations for trucks and vans. This adjustment

applies to all trucks and vans that are first placed in service in calendar year 2011.

(2) Amount of the limitation. Tables 1 through 4 contain the dollar amount of the

depreciation limitation for each taxable year for passenger automobiles a taxpayer

places in service in calendar year 2011. Use Table 1 for a passenger automobile (other

than a truck or van), and Table 2 for a truck or van, placed in service in calendar year

2011 for which the § 168(k) additional first year depreciation deduction applies. Use

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