[IMGCAP(1)]The conclusion of 2013 brought the end of 55 tax breaks, including, most notably, enhanced Section 179 and bonus depreciation, the Research & Development Tax Credit, as well as the introduction of the new fixed asset regulations. The following discussion seeks to address the ramifications of the expiration of these highly favoured deductions and clarifies some of the underlying concepts contained in these new complex regulations.

Bonus depreciation

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