Publication 946
How To Depreciate Property

Section 179 Deduction MACRS Listed Property

For Use in Preparing 2001 Returns

Important Changes

Important Reminder

Introduction

Chapter 1 - Overview of Depreciation

Chapter 2 - Electing the Section 179 Deduction

Chapter 3 - Figuring Depreciation Under MACRS

Chapter 4 - Additional Rules for Listed Property

Chapter 5 - Comprehensive Example

Chapter 6 - How To Get Tax Help

Appendix A

Appendix B

Glossary