Why do the MACRS tables published by the IRS incorporate a depreciation convention for the first year

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Why do the MACRS tables published by the IRS incorporate a depreciation convention for the first year during an asset's recovery period but not for the year of disposition?
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Principles Of Taxation For Business And Investment Planning 2018

ISBN: 9781259713729

21st Edition

Authors: Sally Jones, Shelley C. Rhoades Catanach, Sandra R Callaghan

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