399z 2017 form-2025

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The document outlines the procedures and requirements for calculating allowable New York City depreciation deductions for certain properties, particularly those acquired after September 10, 2001. It includes specific schedules (A1, A2, B, and C) for reporting depreciation adjustments related to qualified property and sport utility vehicles (SUVs). The document also references various federal acts that provide additional first-year depreciation deductions and explains how these interact with New York City tax regulations.

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