A special depreciation method used only for income-tax purposes is:

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Modified accelerated cost recovery system (MACRS) is a tax depreciation method used by the Internal Revenue Service (IRS) in the United States for tax purposes. It allows for accelerated depreciation deductions over the useful life of an asset, which results in lower taxes for the business. The other options (straight-line and units-of-production) are depreciation methods that can be used for financial reporting purposes as well as for tax purposes, whereas MACRS is only used for income-tax purposes. The accelerated cost recovery system (ACRS) is an older tax depreciation method that has been replaced by MACRS.

A Special Depreciation Method Used Only for Income-Tax Purposes Is