depreciation adjustments

(4) Other definitions For purposes of this subsection— (A) Depreciable personal property The term “depreciable personal property” means any personal property if the adjusted basis of such property includes depreciation adjustments. (B) Depreciation adjustments The term “depreciation adjustments” means adjustments reflected in the adjusted basis of any property on account of depreciation deductions (whether allowed with respect to such property or other property and whether allowed to the taxpayer or to any other person). (C) Depreciation deductions 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.


26 USC § 865(c)(4)

Scoping language

For purposes of this subsection
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