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Title:  

Subtraction Modifications-Other Rulings

 
 Volume/Number:  2009 April 9 
 Issuing Agency:   
 Description:  General Information Letter: No subtraction modification is allowed for depreciation of property received in a like-kind exchange based on the excess of fair market value of the property over its federal income tax basis. 
 Date Created:  06 02 2009 
 Agency ID:  IT 09-0010-GIL 
 ISL ID:  000000019585   Original UID: 10054 FIRST WORD: Subtraction 
2:

Title:  

Subtraction Modifications-Other Rulings

 
 Volume/Number:  2009 April 9 
 Issuing Agency:   
 Description:  General Information Letter: No subtraction modification is allowed for depreciation of property received in a like-kind exchange based on the excess of fair market value of the property over its federal income tax basis. 
 Date Created:  06 02 2009 
 Agency ID:  IT 09-0010-GIL 
 ISL ID:  000000019585   Original UID: 10054 FIRST WORD: Subtraction