The term “qualified reuse and recycling property” shall not include any property to which the alternative depreciation system under subsection (g) applies, ...

(G) any property with a recovery period of 10 years or more which is held by an electing farming business (as defined in section 163(j)(7)(C) ), the ...

IRC Section 168 outlines the accelerated cost recovery system for various types of property. Read the full Internal Revenue Code text online at Tax Notes.

Assets in class 49.5 have a recovery period of 7 years for purposes of § 168(a) and 10 years for purposes of § 168(g). Asset class 28.0 of Rev. Proc. 87-56, ...

provides that the customer has no right to sell, sublease, mortgage, pawn, pledge, encumber, or otherwise dispose of the consumer property until all the ...

The term "qualified reuse and recycling property" shall not include any property to which the alternative depreciation system under subsection (g) applies, ...

Internal Revenue Code Section 168(g)(2). Accelerated cost recovery system. . . . (g) Alternative depreciation system for certain property. (1) In general.

For purposes of either § 168(a) or § 168(g), the applicable recovery period is determined by reference to class life or by statute. See, for example, § 168(e).

(G) Qualified improvement property described in subsection (e)(6). (4) SALVAGE VALUE TREATED AS ZERO. Salvage value shall be treated as zero. (5) ELECTION. An ...

(G) any property with a recovery period of 10 years or more which is held by an electing farming business (as defined in section 163(j)(7)(C)),. the ...