Under IRC Sec. 168(k)(2)(C)(iii), taxpayer hereby elects to not claim the special depreciation allowance for the following asset classes placed in service during the tax year ending 12/31/2012.
7-year property (to elect out of just one class, 7-year in this case)
All eligible classes of property (to elect out for all property)
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--Last update 03/09/13