Transcription of 26 CFR 601.105: Examination of returns and claims …
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26 CFR 601.105: Examination of returns and claims …
26 CFR : Examination of returns and claims for refund, credit, or abatement;. determination of correct tax liability. (Also Part I, 280F; ). Rev. Proc. 2018-25. SECTION 1. PURPOSE. This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2018; and (2) a table of amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2018. For purposes of this revenue procedure, the term passenger automobiles.
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 280F; 1.280F-7.)
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