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Deductions & credits
Racehorse are 3-year property. They are depreciated the same way as any other asset. Pub 946
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3-year property.
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Tractor units for over-the-road use.
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Any race horse over 2 years old when placed in service.
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Any other horse (other than a race horse) over 12 years old when placed in service.
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Qualified rent-to-own property (defined later).
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‎February 17, 2020
8:57 AM