Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:filingMethod |
annually
|
| gptkbp:firstIssueDate |
1986
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 4562
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:officialName |
Depreciation and Amortization
|
| gptkbp:publicLawNumber |
4562
|
| gptkbp:relatedTo |
gptkb:IRS_Form_1040
gptkb:IRS_Form_1065 gptkb:IRS_Form_1120 |
| gptkbp:requires |
reporting amortization of intangible assets
reporting depreciation of property placed in service |
| gptkbp:section |
Summary
Listed property Section 179 deduction Special depreciation allowance |
| gptkbp:usedBy |
businesses
self-employed individuals |
| gptkbp:usedFor |
claiming amortization
claiming depreciation section 179 expense deduction |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-4562
|
| gptkbp:bfsParent |
gptkb:Section_179_expensing_(increased_limit)
|
| gptkbp:bfsLayer |
6
|