depreciation deductions
Defined in 1 place of the United States Code.
The term “depreciation deductions” means any deductions for depreciation or amortization or any other deduction allowable under any provision of this chapter which treats an otherwise capital expenditure as a deductible expense.
Source
- 1994–present26 U.S.C. § 865Internal Revenue Code · Source rules for personal property sales · in this section