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Get Irs Publication 463 2021-2025
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168(k) first-year, or “bonus,” depreciation is applied, the limitation is $20,200 for the first tax year, an increase of $1,000 from the 2022 amount. The succeeding-year limitations are $19,500 for the second tax year, $11,700 for the third year, and $6,960 for each year after that.
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