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IRS CORRECTS NOTICE ON DEPRECIATING EXCHANGED MACRS PROPERTY.

FEB. 28, 2000

Announcement 2000-9; 2000-1 C.B. 733

DATED FEB. 28, 2000
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For the full text of Notice 2000-4, 2000-3 IRB 313, see Doc 2000-791

    (4 original pages) or 2000 TNT 3-5.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    ACRS
    exchanges, like-kind
    involuntary conversions
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-5560 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 39-9
Citations: Announcement 2000-9; 2000-1 C.B. 733

Announcement 2000-9

[1] This document contains a correction to Notice 2000-4 (2000-3 I.R.B. 313) in which an erroneous address was given for comments to b submitted electronically. Notice 2000-4 provides that the Internal Revenue Service and the Treasury Department intend to issue regulation under section 168 of the Internal Revenue Code (MACRS property) to address the depreciation of MACRS property acquired in section 1031 like-kind exchange or section 1033 involuntary conversion.

[2] The corrected provision reads as follows:

     Alternatively, comments may be submitted electronically via:

 

     sharon.y.horn@m1.irscounsel.treas.gov
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For the full text of Notice 2000-4, 2000-3 IRB 313, see Doc 2000-791

    (4 original pages) or 2000 TNT 3-5.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    ACRS
    exchanges, like-kind
    involuntary conversions
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-5560 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 39-9
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