1.310 -Five-Year Amortization of Pollution Control Facilities
Item | Description | FY2010 | FY2011 | FY2012 |
---|---|---|---|---|
1.310 | Five-Year Amortization of Pollution Control Facilities
Individuals or investors in a trade or business may elect to amortize the cost of a certified pollution control facility over a five-year period. For a more detailed description of this tax expenditure, see corporate excise item 2.311. Origin: IRC S. 169 Estimate: N.A. |
N.A. | N.A. | N.A. |
Key:
ORIGIN | |
IRC | Federal Internal Revenue Code (26 U.S.C.) |
---|---|
U.S.C | United States Code |
M.G.L. | Massachusetts General Laws |
Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
ESTIMATES | All estimates are in $ millions. |
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