On September 21, 2020, the Treasury and IRS released final regulations under T.D. 9916 impacting bonus depreciation rules.
This complimentary OnPoint – a combination of ready-to-use presentation slides – outlines key aspects of the final regulations, including:
- Qualified improvement property (QIP)
- “Made by the taxpayer” requirements
- QIP ineligibilities
- QIP examples
- Clarification of five-year safe harbor
- Provisions changed by final regulations
- Key takeaways
Download the report to get presentation ready and versed in the changes.