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 § 169

Item Number
FY2017
FY2018
FY2019
FY2020
FY2021
1.310
N.A.
N.A.
N.A.
N.A.
N.A.
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