{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s865/c/4/C","label":"depreciation deductions","definition":"The term “depreciation deductions” means any deductions for depreciation or amortization or any other deduction allowable under any provision of this chapter which treats an otherwise capital expenditure as a deductible expense.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}