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Finance Memorandum - Application of IRC 280F Limits to Sport Utility Vehicles #13-1.

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This finance memorandum supersedes Finance Memorandum 12-1 and is intended to provide guidance to taxpayers and tax professionals in complying with the New York City tax provisions enacted in 2004 limiting the depreciation and first year expense deductions for sport utility vehicles ("SUVs").

Agency
Subject
Report type
  • Memoranda - Directive
Date published
  • 2014-01-15

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