Example: air traffic controller
2021 Instructions for Form 4797 - Internal Revenue Service
dispositions below). MACRS assets include buildings (and their structural components) and other tangible depreciable property placed in service after 1986 that is used in a trade or business or for the production of income. For more information on partial dispositions of MACRS property, see Regulations section 1.168(i)-8(d).
Download 2021 Instructions for Form 4797 - Internal Revenue Service
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