In computing MACRS depreciation in the year of disposition of personal property used in a trade or business,the half-year convention must be applied to the amounts in the tables if the half-year convention was used in the year the asset was placed into service.

Question

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According to IRS rules, if the half-year convention was used in the year the asset was placed into service, then the half-year convention must also be applied in the year of disposition when computing MACRS depreciation for personal property used in a trade or business.

In Computing MACRS Depreciation in the Year of Disposition of Personal