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Newspaper
Country Today
Location
Eau Claire, Wisconsin, United States of America
Date
Dec 17, 1986
Page
7
Under the new tax rules, depreciation for assets placed in service after December 31, 1986 will span longer periods. Personal property class lives shift to 3, 5, 7, 10, 15 and 20 years with real property at 27.5 and 31.5 years. Examples include 3-year for breeding hogs and older horses, 5-year for computer equipment and autos, and 7-year for office furniture.
An accountant from Mineral Point told about 400 farmers that the 1986 Tax Reform Act will raise 1987 taxes for many farmers by 1,000 to 3,000 dollars. He advised accelerating equipment purchases, paying land contracts now, and shifting gains to 1986 to maximize deductions under new depreciation rules and the 179 expensing.
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