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Uvw, uns 1055 WILL - wwuuuuUIC. - 10. A C corporation generally can be incorporated tax-free under Sec. 351 regardless of boot paid by transferors. - 11. A change of tax accounting method from an incorrect method does not require permission of the IRS. - 12. The Code contains two major depreciation recapture provisions$8 1231 and 1250. - 13. For corporations and individuals, net short-term capital gains are taxed at ordinary income rates. - 14. If additional first year depreciation is claimed on used personal property in 2018, the Tax Cuts and Jobs Act (TCJA) allows 100% deduction of tax basis. - 15. Under the recurring item exception for accrual basis taxpayers, some deductions (e.g. warranty claims) nevertheless have to be paid within 18 months