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Slide 29 – Provision 13202, Depreciation Luxury Auto Limitations

Provision 13202
Depreciation Luxury Auto Limitations

Tax Cuts and Jobs Act of 2017 | Course 73083a | SB/SE 29

Slide 30 –Objectives

Provision 13202
Depreciation Luxury Auto Limitations
OBJECTIVES
At the end of this section, you will be able to:
1.Define listed property
2.Identify the maximum amount of allowable
depreciation for luxury automobiles placed
in service after December 31, 2017 for
which the additional first-year depreciation
deduction is claimed under section 168(k).

Tax Cuts and Jobs Act of 2017 | Course 73083a | SB/SE 30

TCJA – Depreciation Provisions Student Guide
05/2019 A-15 73083-102