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Slide 49 – Provision 13204: Applicable Recovery Period for Real Property

Provision 13204
Applicable Recovery Period for Real
Property

Tax Cuts and Jobs Act of 2017 | Course 73083a | SB/SE 49

Slide 50 – Objectives

Provision 13204
Applicable Recovery Period for Real
Property
OBJECTIVES

At the end of this section, you will be able to
list three separate properties that were
eliminated as 15-year MACRS property as a
result of new tax legislation enacted on
December 22, 2017.

Tax Cuts and Jobs Act of 2017 | Course 73083a | SB/SE 50

TCJA – Depreciation Provisions Student Guide
05/2019 A-25 73083-102