### Question
How does Computation of Taxable Income define excess depreciation?


### Answer
Under *26 U.S.C. § 280F*, **excess depreciation** is defined as:

> the excess (if any) of—



(i) the amount of the depreciation deductions allowable with respect to the property for taxable years before the 1st taxable year in which the property was not predominantly used in a qualified business use, over



(ii) the amount which would have been so allowable if the property had not been predominantly used in a qualified business use for the taxable year in which it was placed in service

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

