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| Decoupling modification ： ウィキペディア英語版 |
Decoupling modification
Decoupling modification is a tax terminology resulting from the federal tax law enacted March 9, 2002, which created a new tax deduction for "bonus depreciation" that threatened to cost states very large amounts of revenue.
Federal Bonus Depreciation, Section 168(k) of the Internal Revenue Code, allows the acceleration of depreciation on federal tax returns, for example, writing off a higher amount of depreciation for the first year an asset goes into service. States that refuse to accept this method of calculating depreciation for state taxes, for example, Iowa and Maryland, publish forms with instructions so stating.〔http://iowa.gov/tax/taxlaw/11SF512D.pdf〕〔http://forms.marylandtaxes.com/current_forms/500dm.pdf〕
==See also==
* Tax deduction
* Depreciation recapture
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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