Resources


The official IRS Publication 4492
(.pdf)This document explains the major provisions of the Gulf Opportunity Act of 2005 (Go Zone Act)
Bonus Depreciation Extension in Areas Affected by Hurricanes Katrina, Rita, and Wilma
Announcement advises taxpayers that the Treasury Department and the IRS have extended thru December 31, 2006, the required placed-in-service date for certain property that is eligible for the additional first year depreciation deduction.
IRS Publication 946 (2005) - How To Depreciate Property
Explains Section 179 Deduction, Special Depreciation Allowance, MACRS, and Listed Property
Publication 929
IRS discusses passive activity limits and at-risk limits
IRS Overview of Depreciation
Definition of Depreciation, according to the IRS
GO Zone Resident Population Estimates
Notice informs the GO Zone states of their population portion in the GO Zone to determine housing amounts and maximum aggregate face amount of GO Zone bonds.