United States depreciation adjustments
Defined in 1 place of the United States Code.
The term “United States depreciation adjustments” means the portion of the depreciation adjustments to the adjusted basis of the property which are attributable to the depreciation deductions allowable in computing taxable income from sources in the United States.
Source
- 1994–present26 U.S.C. § 865Internal Revenue Code · Source rules for personal property sales · in this section