Changes in Computing Depreciation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Changes in Computing Depreciation (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa). Specifically, these regulations provide guidance to any taxpayer that makes a change in depreciation or amortization on whether such a change is a change in method of accounting under section 446(e) of the Internal Revenue Code and on the application of section 1016(a)(2) in determining whether the change is a change in method of accounting. This book contains: - The complete text of the Changes in Computing Depreciation (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section