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Google Keyword Rankings for : trusts and bonus depreciation
1
https://www.thetaxadviser.com/issues/2015/sep/reporting-depreciation-when-trusts-own-business-entities.html
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https://www.thetaxadviser.com/issues/2015/sep/reporting-depreciation-when-trusts-own-business-entities.html
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2
https://www.cpajournal.com/2018/06/22/first-look-at-the-tax-cuts-and-jobs-act-8/
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https://www.cpajournal.com/2018/06/22/first-look-at-the-tax-cuts-and-jobs-act-8/
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3
https://www.usbank.com/financialiq/improve-your-operations/industry-insights/Maximizing-your-deductions-Section-179-and-Bonus-Depreciation.html
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https://www.usbank.com/financialiq/improve-your-operations/industry-insights/Maximizing-your-deductions-Section-179-and-Bonus-Depreciation.html
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4
https://cs.thomsonreuters.com/ua/ut/cs_us_en/cus/faq/section-179-expense-not-allocated-shareholder-estate-or-trust.htm
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https://cs.thomsonreuters.com/ua/ut/cs_us_en/cus/faq/section-179-expense-not-allocated-shareholder-estate-or-trust.htm
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5
https://www.plantemoran.com/explore-our-thinking/insight/2020/10/bonus-depreciation-has-never-been-more-valuable
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https://www.plantemoran.com/explore-our-thinking/insight/2020/10/bonus-depreciation-has-never-been-more-valuable
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6
https://www.taxact.com/support/22427/2021/section-179-expense-vs-bonus-depreciation
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https://www.taxact.com/support/22427/2021/section-179-expense-vs-bonus-depreciation
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7
https://www.thinkadvisor.com/2020/09/21/irs-finalizes-last-set-of-100-bonus-depreciation-rules/
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https://www.thinkadvisor.com/2020/09/21/irs-finalizes-last-set-of-100-bonus-depreciation-rules/
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8
https://lawprofessors.typepad.com/agriculturallaw/2018/08/expense-method-depreciation-and-trusts.html
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https://lawprofessors.typepad.com/agriculturallaw/2018/08/expense-method-depreciation-and-trusts.html
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9
https://boulaygroup.com/businesses-act-now-to-make-the-most-out-of-bonus-depreciation/
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https://boulaygroup.com/businesses-act-now-to-make-the-most-out-of-bonus-depreciation/
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10
https://www.frazierdeeter.com/insights/irs-clarification-who-can-take-bonus-depreciation-on-used-property/
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https://www.frazierdeeter.com/insights/irs-clarification-who-can-take-bonus-depreciation-on-used-property/
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11
https://www.journalofaccountancy.com/news/2019/sep/irs-bonus-depreciation-treatment-201922024.html
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https://www.journalofaccountancy.com/news/2019/sep/irs-bonus-depreciation-treatment-201922024.html
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12
https://www.irs.gov/publications/p946
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13
https://tax.ohio.gov/help-center/faqs/income-bonus-depreciation/income-bonus-depreciation
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https://tax.ohio.gov/help-center/faqs/income-bonus-depreciation/income-bonus-depreciation
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14
https://moorecolson.com/tax-tips-trust-taxes-depreciation-charitable-donations/
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https://moorecolson.com/tax-tips-trust-taxes-depreciation-charitable-donations/
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15
https://www.in.gov/dor/files/reference/ib118.pdf
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https://www.in.gov/dor/files/reference/ib118.pdf
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16
https://www.revenue.wi.gov/Pages/FAQS/ise-assets.aspx
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17
https://www.tax.virginia.gov/additions
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18
https://answerconnect.cch.com/topic/3b909e887d08100082c590b11c18cbab020/specified-service-business-income-excluded-from-section-199a-qualified-business-income-deduction
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https://answerconnect.cch.com/topic/3b909e887d08100082c590b11c18cbab020/specified-service-business-income-excluded-from-section-199a-qualified-business-income-deduction
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19
https://www.revenue.state.mn.us/sites/default/files/2022-10/m2_inst_22_0.pdf
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https://www.revenue.state.mn.us/sites/default/files/2022-10/m2_inst_22_0.pdf
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20
https://www2.illinois.gov/rev/forms/incometax/Documents/currentyear/miscellaneous/IL-4562-Instr.pdf
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https://www2.illinois.gov/rev/forms/incometax/Documents/currentyear/miscellaneous/IL-4562-Instr.pdf
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21
https://bgm-cpa.com/news-insights/5-key-points-about-bonus-depreciation/
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https://bgm-cpa.com/news-insights/5-key-points-about-bonus-depreciation/
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22
https://www.legalzoom.com/articles/section-179-vs-bonus-depreciation-which-is-right-for-your-business
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https://www.legalzoom.com/articles/section-179-vs-bonus-depreciation-which-is-right-for-your-business
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23
https://tax.idaho.gov/forms/EIN00044_10-05-2016.pdf
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https://tax.idaho.gov/forms/EIN00044_10-05-2016.pdf
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24
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25
https://revenue.nebraska.gov/individuals/bonus-depreciation-and-enhanced-section-179-expense-deduction-nebraska-income-tax
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https://revenue.nebraska.gov/individuals/bonus-depreciation-and-enhanced-section-179-expense-deduction-nebraska-income-tax
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26
https://www.bakertilly.com/insights/tax-reform-impact-on-real-estate-investment-trusts
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https://www.bakertilly.com/insights/tax-reform-impact-on-real-estate-investment-trusts
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27
https://www.mass.gov/technical-information-release/tir-02-11-effect-of-federal-bonus-depreciation-allowance-as-revised
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https://www.mass.gov/technical-information-release/tir-02-11-effect-of-federal-bonus-depreciation-allowance-as-revised
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28
https://www.tax.ny.gov/pdf/current_forms/it/it225i.pdf
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https://www.tax.ny.gov/pdf/current_forms/it/it225i.pdf
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29
https://www.law.cornell.edu/uscode/text/26/642
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https://www.law.cornell.edu/uscode/text/26/642
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30
https://www.grassicpas.com/blog/maximize-100-bonus-depreciation-while-you-still-can/
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https://www.grassicpas.com/blog/maximize-100-bonus-depreciation-while-you-still-can/
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31
https://www.costsegs.com/news-events/news-you-can-trust-articles
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https://www.costsegs.com/news-events/news-you-can-trust-articles
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32
https://www.pkfod.com/insights/the-phase-out-of-bonus-depreciation-and-its-effect-on-your-business/
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https://www.pkfod.com/insights/the-phase-out-of-bonus-depreciation-and-its-effect-on-your-business/
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33
https://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Income-Loss-Business-Profession-Farm.aspx
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https://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Income-Loss-Business-Profession-Farm.aspx
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34
https://www.dtnpf.com/agriculture/web/ag/news/article/2022/06/12/strategies-section-179-bonus
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https://www.dtnpf.com/agriculture/web/ag/news/article/2022/06/12/strategies-section-179-bonus
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35
https://www.oregon.gov/dor/forms/FormsPubs/schedule-or-depr-instructions_101-025-1_2021.pdf
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https://www.oregon.gov/dor/forms/FormsPubs/schedule-or-depr-instructions_101-025-1_2021.pdf
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36
https://www.nolo.com/legal-encyclopedia/50-bonus-depreciation-likely-extended-2014.html
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https://www.nolo.com/legal-encyclopedia/50-bonus-depreciation-likely-extended-2014.html
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37
https://tax.vermont.gov/sites/tax/files/documents/FIT-161%20Instr-2021.pdf
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https://tax.vermont.gov/sites/tax/files/documents/FIT-161%20Instr-2021.pdf
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38
https://files.nc.gov/ncdor/documents/forms/D407A_7.pdf
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https://files.nc.gov/ncdor/documents/forms/D407A_7.pdf
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39
https://azdor.gov/file/12081/download?token=GNIp2_Sf
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https://azdor.gov/file/12081/download?token=GNIp2_Sf
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40
https://pro.bloombergtax.com/brief/pennsylvanias-complicated-history-with-bonus-depreciation/
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https://pro.bloombergtax.com/brief/pennsylvanias-complicated-history-with-bonus-depreciation/
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41
https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/16_1041me_gen%20instructions.pdf
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https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/16_1041me_gen%20instructions.pdf
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42
https://cricpa.com/insight/bonus-depreciation-or-section-179/
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https://cricpa.com/insight/bonus-depreciation-or-section-179/
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43
https://www.smith-howard.com/strongbonus-depreciation-rules-sunset-after-2022/
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https://www.smith-howard.com/strongbonus-depreciation-rules-sunset-after-2022/
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44
https://files.hawaii.gov/tax/forms/2021/n40ins.pdf
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https://files.hawaii.gov/tax/forms/2021/n40ins.pdf
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45
https://www.michigan.gov/taxes/questions/cit/corporate/corporate-tax-base-2--the-cit-is-decoupled-from-federal-bonus-depreciation--consequently-taxpayers-
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https://www.michigan.gov/taxes/questions/cit/corporate/corporate-tax-base-2--the-cit-is-decoupled-from-federal-bonus-depreciation--consequently-taxpayers-
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46
https://digitalprairie.ok.gov/digital/api/collection/forms/id/3641/download
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47
https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/18mar/18mar-ylc-bae-chandrasekhar-avoiding-related-party-traps-under-the-tax-cuts-and-jobs-act/
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https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/18mar/18mar-ylc-bae-chandrasekhar-avoiding-related-party-traps-under-the-tax-cuts-and-jobs-act/
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48
https://ssfllp.com/5-key-points-about-bonus-depreciation/
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https://ssfllp.com/5-key-points-about-bonus-depreciation/
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49
https://www.ncdor.gov/media/7383/open
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https://www.ncdor.gov/media/7383/open
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50
https://www.ferrarilawpartners.com/news-announcements/2020/august/tax-court-trusts-can-qualify-for-the-beneficial-/
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https://www.ferrarilawpartners.com/news-announcements/2020/august/tax-court-trusts-can-qualify-for-the-beneficial-/
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51
https://dor.georgia.gov/document/form/2010-501-fiduciary-income-tax-return/download
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https://dor.georgia.gov/document/form/2010-501-fiduciary-income-tax-return/download
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52
https://www.marylandtaxes.gov/forms/Tax_Publications/Tax_Alerts/Income_Tax_Alert_07_20.pdf
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https://www.marylandtaxes.gov/forms/Tax_Publications/Tax_Alerts/Income_Tax_Alert_07_20.pdf
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53
https://www.mossadams.com/articles/2022/09/plan-now-for-bonus-depreciation
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https://www.mossadams.com/articles/2022/09/plan-now-for-bonus-depreciation
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54
https://www.ftb.ca.gov/forms/2021/2021-3885f.pdf
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https://www.ftb.ca.gov/forms/2021/2021-3885f.pdf
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55
https://www.orba.com/news/businesses-bonus-depreciation/
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https://www.orba.com/news/businesses-bonus-depreciation/
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56
https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/
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https://nbaa.org/flight-department-administration/tax-issues/depreciation/bonus-depreciation/
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57
https://www.bpbcpa.com/changes-ahead-for-bonus-depreciation-by-joshua-p-heberling-cpa/
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58
https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K203
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https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K203
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59
https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/FidTaxInst.pdf
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https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/FidTaxInst.pdf
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60
https://lslcpas.com/temporary-100-bonus-depreciation-decreases-by-20-per-year-starting-in-2023/
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https://lslcpas.com/temporary-100-bonus-depreciation-decreases-by-20-per-year-starting-in-2023/
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61
https://tax.iowa.gov/sites/default/files/2021-12/IA1041Inst%2863002%29.pdf
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https://tax.iowa.gov/sites/default/files/2021-12/IA1041Inst%2863002%29.pdf
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62
https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-12/2021-ri-1040c-instructions.pdf
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https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-12/2021-ri-1040c-instructions.pdf
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63
https://www.chvfirm.com/say-goodbye-to-100-percent-bonus-depreciation/
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https://www.chvfirm.com/say-goodbye-to-100-percent-bonus-depreciation/
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64
https://www.bdo.com/insights/tax/federal-tax/final-and-proposed-bonus-depreciation-regulations
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https://www.bdo.com/insights/tax/federal-tax/final-and-proposed-bonus-depreciation-regulations
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65
https://www.wlj.net/markets/section-179-deduction-bonus-depreciation-depreciation-recapture/article_1fb882da-3ef0-11ea-a985-bfe63a198ee4.html
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https://www.wlj.net/markets/section-179-deduction-bonus-depreciation-depreciation-recapture/article_1fb882da-3ef0-11ea-a985-bfe63a198ee4.html
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66
https://www.scstatehouse.gov/sess124_2021-2022/bills/3393.htm
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https://www.scstatehouse.gov/sess124_2021-2022/bills/3393.htm
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67
https://dalbycpa.com/buy-place-qualifying-assets-in-service-by-dec-31/
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https://dalbycpa.com/buy-place-qualifying-assets-in-service-by-dec-31/
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68
https://wcginc.com/kb/section-179-and-bonus-depreciation/
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https://wcginc.com/kb/section-179-and-bonus-depreciation/
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69
https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG5BonusDepreciationNoticepdf.pdf
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https://portal.ct.gov/-/media/DRS/Publications/OCG/OCG5BonusDepreciationNoticepdf.pdf
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70
https://www.dickinson-wright.com/~/media/Files/Events/2013/HOW%20TO%20STEP%20UP%20BASIS%20IN%20IRREVOCABLE%20TRUST%20ASSETS.pdf
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71
https://www.eisneramper.com/delaware-statutory-trusts-real-estate-0322/
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https://www.eisneramper.com/delaware-statutory-trusts-real-estate-0322/
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72
https://www.flsenate.gov/laws/statutes/2021/220.13
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https://www.flsenate.gov/laws/statutes/2021/220.13
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73
https://dor.sc.gov/forms-site/Forms/SC1041_2020.pdf
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https://dor.sc.gov/forms-site/Forms/SC1041_2020.pdf
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74
https://www.revisor.mn.gov/statutes/cite/290.0131
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https://www.revisor.mn.gov/statutes/cite/290.0131
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75
https://www.americanprogress.org/article/tax-expenditure-of-the-week-accelerated-depreciation/
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https://www.americanprogress.org/article/tax-expenditure-of-the-week-accelerated-depreciation/
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76
https://resources.taxschool.illinois.edu/taxbookarchive/2009/2009%2008%20Related%20Parties.pdf
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https://resources.taxschool.illinois.edu/taxbookarchive/2009/2009%2008%20Related%20Parties.pdf
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77
https://www.federalregister.gov/documents/2020/11/10/2020-21112/additional-first-year-depreciation-deduction
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https://www.federalregister.gov/documents/2020/11/10/2020-21112/additional-first-year-depreciation-deduction
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78
https://beachfleischman.com/tax-bites/2022/07/businesses-act-now-to-make-the-most-out-of-bonus-depreciation/
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https://beachfleischman.com/tax-bites/2022/07/businesses-act-now-to-make-the-most-out-of-bonus-depreciation/
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79
https://www.schgroup.com/resource/blog-post/2018-tax-roadmap-depreciation-changes-tax-reform/
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https://www.schgroup.com/resource/blog-post/2018-tax-roadmap-depreciation-changes-tax-reform/
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80
https://eformrs.com/Forms10/States10/IN/INIT41.PDF
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https://eformrs.com/Forms10/States10/IN/INIT41.PDF
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81
https://www.trustbgw.com/blog/2019/02/21/bonus-depreciation-safe-harbor-rules-for-vehicles-4-other-tax-provisions-business-owners-need-to-know-about-using-their-cars-for-work
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https://www.trustbgw.com/blog/2019/02/21/bonus-depreciation-safe-harbor-rules-for-vehicles-4-other-tax-provisions-business-owners-need-to-know-about-using-their-cars-for-work
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82
https://revenue.ky.gov/Software-Developer/Fiduciary%20Tax%20Forms/16_42A741(I).pdf
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https://revenue.ky.gov/Software-Developer/Fiduciary%20Tax%20Forms/16_42A741(I).pdf
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83
https://www.taxnotes.com/research/federal/treasury-decisions/final-regs-address-tcja-changes-to-bonus-depreciation/29y5b
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https://www.taxnotes.com/research/federal/treasury-decisions/final-regs-address-tcja-changes-to-bonus-depreciation/29y5b
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84
https://www.bankrate.com/finance/taxes/section-179-deduction-bonus-depreciation.aspx
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https://www.bankrate.com/finance/taxes/section-179-deduction-bonus-depreciation.aspx
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85
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