Table of Contents
Chapter 1 - Auto Rules - Section 1
Apportionment of Personal & Business Use
Interest Deduction Limit for Individuals
Sales Tax Deduction for Qualified Vehicles
(Expired) - '164
Conversion to Business Use - Lesser of Rule
200%Double Declining Balance Method
150% Declining Balance Method Election
Separate Depreciation Caps for Trucks & Vans
Post-Recovery Period Depreciation - Max Reduction
Rule
Bonus (or Additional First-year) Depreciation -
'168(k)
Predominate Business (More Than 50%) Use Rule
Change From Personal to Business Use
Failure to Meet Predominate Business Use Rule
Later Reduction in Qualified Use
ITC Recapture - Highly Unlikely
Short Tax Year Depreciation Reduction
Leasing Deduction Restrictions
Separate Lease Inclusion Table for Trucks &
Vans
Cars Leased For 30 Days or More After 1986
Nine-Month Following Year Rule
Chapter 1 - Section 1 Review Questions
Chapter 1 - Auto Rules - Section 2
Limitations on Standard Mileage Method
Use, Ownership & Prior Depreciation
Working Condition Fringe Benefits
Qualified Transportation - '132(f)
General Hypothetical Valuation Method
Special Method #1 - Lease Value
Annual Lease Value - For Entire Calendar Year
Items Included in Annual Lease Value Table
Prorated Annual Lease Value - For 30 Days or More
Daily Lease Value - For Less Than 30 Days
Special Method #2 - Cents per Mile
Items Included In Cents-Per-Mile Rate
Special Method #3 - Commuting Value
Employer-Provided Transportation in Unsafe Areas
Nonpersonal Use Vehicles - 100% Excludable
Clearly Marked Police or Fire Vehicles
Unmarked Law Enforcement Vehicles
Qualified Automobile Demonstration Use
Full-time Automobile Salesperson
Election Not to Withhold for Income Taxes
Special Accounting Period - Pour Over Method
Chapter 1 - Section 2 Review Questions
Chapter 1 - Section 1 Review Questions Feedback
Chapter 1 - Section 2 Review Questions Feedback