Pubs 544 & 946 Depreciation & Disposition of Assets

[bgiez]

Are there changes in depreciation and recapture rules for 2010? IRS pubs 544 & 946 are not available yet and I have a client who closed his business & sold part of it in mid 2010. Anything I should be aware of? Suggestions gratefully accepted

[JG EA]

No not that I know of. Did you have a specific problem? The pubs are probably late just because of the bonus depreciation.

[Burke]

Well, they are unforgiveably late, and you cannot download 2009 either or get it from the local IRS as they trashed all the 2009's. So if you don't have an old one......

[bgiez]

Well, they are unforgiveably late, and you cannot download 2009 either or get it from the local IRS as they trashed all the 2009's. So if you don't have an old one......

Well, I'll have to try the "wayback" machine

[Gary2]

Well, they are unforgiveably late, and you cannot download 2009 either ... as they trashed all the 2009's.

Sure you can.

See

http://www.irs.gov/pub/irs-prior/p544--2009.pdf

or

http://www.irs.gov/pub/irs-prior/p946--2009.pdf

In general, select "Prior Years" from the IRS Forms and Publications page.

[Burke]

Great. Thanks for the tip. I missed that entirely.