Account

Sign in to access your account and subscription

How Will 100% Bonus Depreciation Impact Like Kind Exchange Programs for Lessors in 2011?

With the enactment of 100% bonus depreciation under the "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010," many companies with active Like Kind Exchange programs are wondering whether it makes sense to suspend their LKE programs for the balance of 2011.

19 minute read March 28, 2011 at 02:55 PM
By
Jeff Nelson
How Will 100% Bonus Depreciation Impact Like Kind Exchange Programs for Lessors in 2011?

On Dec. 17, 2010, President Obama signed HR 4853, the “Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010″ (the “ACT”).

This premium content is locked for LawJournalNewsletters subscribers only

ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN LawJournalNewsletters

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts

Already have an account? Sign In Now

For enterprise-wide or corporate access, please contact Customer Service at [email protected] or call 1-877-256-2473.

NOT FOR REPRINT

© 2026 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Continue Reading

The Copyright Royalty Board (CRB), which works under the umbrella of the Librarian of Congress, sets statutory-license royalty terms and rates. The U.S. Courts of Appeals for the D.C. Circuit recently issued two notable decisions about the CRB.

October 01, 2026