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@George4Tacks wrote:

I hope someone can track down IRC to go with this.

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I did some massive research on this several years ago.

The reason my side-comment said almost everybody depreciates Actual Expenses wrong (after using the Standard Mileage Rate) is because using the Standard Mileage Rate is an election out of MACRS (§168(f)).  That means it is depreciated via Section 167, which means using the "Useful Life" (probably 3 years, rather than the 5 year "Recovery Period" of MACRS).  And because it is being depreciated under §167, it presumably should also have Salvage Value.

But I don't do that either.  🤣