Article
Depreciation of Farm Property
Agricultural Law Digest
Disciplines
Abstract
Depreciation rules for farm and ranch property have been on a roller coaster ride over the past decade. The long-established depreciation rules were supplanted by the Accelerated Cost Recovery System (ACRS) in 1981, then the Modified Accelerated Cost Recovery System (MACRS) in 1986 and now a slow-down beginning in 1989 for property used in a farming business.
Publication Date
1-5-1990
Citation Information
Neil E. Harl. "Depreciation of Farm Property" (1990) Available at: http://works.bepress.com/neil-harl/72/