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		03-05-2024
	
		
		10:37 AM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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I have three autos on Form 1040 Schedule C that claimed bonus depreciation last year. The calculated current year depreciation expense is zero for all three cars. Is there a box that has to be checked to elect the safe harbor under Rev Proc 2019-13?
		
			
				
						
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