|
|
|
REV. PROC.
2003-75 TABLE 10 |
|
DOLLAR
AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS,
VANS, OR ELECTRIC AUTOMOBILES) WITH A LEASE TERM BEGINNING
IN CALENDAR YEAR 2003 |
|
Fair
Market Value of Passenger Automobile |
Tax
Year During Lease |
|
Over |
Not
Over |
1st |
2nd |
3rd |
4th |
5th
and Later |
|
$18,000 |
18,500 |
10 |
22 |
33 |
40 |
45 |
|
18,500 |
19,000 |
12 |
26 |
39 |
46 |
53 |
|
19,000 |
19,500 |
14 |
30 |
44 |
53 |
61 |
|
19,500 |
20,000 |
15 |
34 |
50 |
59 |
69 |
|
20,000 |
20,500 |
17 |
37 |
56 |
66 |
77 |
|
20,500 |
21,000 |
19 |
41 |
61 |
73 |
85 |
|
21,000 |
21,500 |
21 |
45 |
66 |
80 |
92 |
|
21,500 |
22,000 |
22 |
49 |
72 |
87 |
100 |
|
22,000 |
23,000 |
25 |
54 |
81 |
97 |
111 |
|
23,000 |
24,000 |
28 |
62 |
92 |
110 |
127 |
|
24,000 |
25,000 |
32 |
70 |
103 |
123 |
143 |
|
25,000 |
26,000 |
35 |
77 |
115 |
137 |
158 |
|
26,000 |
27,000 |
39 |
85 |
125 |
151 |
174 |
|
27,000 |
28,000 |
42 |
92 |
137 |
165 |
189 |
|
28,000 |
29,000 |
46 |
100 |
148 |
178 |
204 |
|
29,000 |
30,000 |
49 |
108 |
159 |
191 |
221 |
|
30,000 |
31,000 |
52 |
115 |
171 |
205 |
236 |
|
31,000 |
32,000 |
56 |
123 |
182 |
218 |
251 |
|
32,000 |
33,000 |
59 |
130 |
194 |
231 |
267 |
|
33,000 |
34,000 |
63 |
138 |
204 |
245 |
283 |
|
34,000 |
35,000 |
66 |
146 |
215 |
259 |
298 |
|
35,000 |
36,000 |
70 |
153 |
227 |
272 |
314 |
|
36,000 |
37,000 |
73 |
161 |
238 |
285 |
330 |
|
37,000 |
38,000 |
77 |
168 |
249 |
299 |
346 |
|
38,000 |
39,000 |
80 |
176 |
260 |
313 |
361 |
|
39,000 |
40,000 |
83 |
184 |
272 |
326 |
376 |
|
40,000 |
41,000 |
87 |
191 |
283 |
340 |
391 |
|
41,000 |
42,000 |
90 |
199 |
294 |
353 |
407 |
|
42,000 |
43,000 |
94 |
206 |
306 |
366 |
423 |
|
43,000 |
44,000 |
97 |
214 |
317 |
380 |
438 |
|
44,000 |
45,000 |
101 |
221 |
328 |
394 |
454 |
|
45,000 |
46,000 |
104 |
229 |
339 |
407 |
470 |
|
46,000 |
47,000 |
108 |
236 |
351 |
420 |
486 |
|
47,000 |
48,000 |
111 |
244 |
362 |
434 |
501 |
|
48,000 |
49,000 |
115 |
251 |
374 |
447 |
516 |
|
49,000 |
50,000 |
118 |
259 |
385 |
460 |
532 |
|
50,000 |
51,000 |
121 |
267 |
396 |
474 |
548 |
|
51,000 |
52,000 |
125 |
274 |
407 |
488 |
563 |
|
52,000 |
53,000 |
128 |
282 |
418 |
502 |
578 |
|
53,000 |
54,000 |
132 |
289 |
430 |
515 |
594 |
|
54,000 |
55,000 |
135 |
297 |
441 |
528 |
610 |
|
55,000 |
56,000 |
139 |
304 |
452 |
542 |
626 |
|
56,000 |
57,000 |
142 |
312 |
463 |
556 |
641 |
|
57,000 |
58,000 |
146 |
320 |
474 |
569 |
656 |
|
58,000 |
59,000 |
149 |
327 |
486 |
582 |
672 |
|
59,000 |
60,000 |
152 |
335 |
497 |
596 |
688 |
|
60,000 |
62,000 |
158 |
346 |
514 |
616 |
711 |
|
62,000 |
64,000 |
165 |
361 |
537 |
642 |
743 |
|
64,000 |
66,000 |
171 |
377 |
559 |
670 |
773 |
|
66,000 |
68,000 |
178 |
392 |
581 |
697 |
805 |
|
68,000 |
70,000 |
185 |
407 |
604 |
724 |
835 |
|
70,000 |
72,000 |
192 |
422 |
626 |
751 |
867 |
|
72,000 |
74,000 |
199 |
437 |
649 |
778 |
898 |
|
74,000 |
76,000 |
206 |
452 |
672 |
804 |
930 |
|
76,000 |
78,000 |
213 |
467 |
694 |
832 |
960 |
|
78,000 |
80,000 |
220 |
483 |
716 |
859 |
991 |
|
80,000 |
85,000 |
232 |
509 |
756 |
906 |
1,046 |
|
85,000 |
90,000 |
249 |
547 |
812 |
973 |
1,124 |
|
90,000 |
95,000 |
266 |
585 |
868 |
1,041 |
1,202 |
|
95,000 |
100,000 |
284 |
623 |
924 |
1,108 |
1,280 |
|
100,000 |
110,000 |
309 |
680 |
1,009 |
1,209 |
1,397 |
|
110,000 |
120,000 |
344 |
755 |
1,122 |
1,344 |
1,552 |
|
120,000 |
130,000 |
378 |
831 |
1,234 |
1,479 |
1,708 |
|
130,000 |
140,000 |
413 |
907 |
1,346 |
1,614 |
1,864 |
|
140,000 |
150,000 |
447 |
983 |
1,459 |
1,749 |
2,019 |
|
150,000 |
160,000 |
482 |
1,059 |
1,571 |
1,884 |
2,175 |
|
160,000 |
170,000 |
516 |
1,135 |
1,683 |
2,019 |
2,331 |
|
170,000 |
180,000 |
551 |
1,210 |
1,796 |
2,154 |
2,487 |
|
180,000 |
190,000 |
585 |
1,286 |
1,909 |
2,288 |
2,643 |
|
190,000 |
200,000 |
620 |
1,362 |
2,021 |
2,423 |
2,798 |
|
200,000 |
210,000 |
654 |
1,438 |
2,133 |
2,559 |
2,953 |
|
210,000 |
220,000 |
689 |
1,513 |
2,246 |
2,694 |
3,109 |
|
220,000 |
230,000 |
723 |
1,589 |
2,359 |
2,828 |
3,265 |
|
230,000 |
240,000 |
758 |
1,665 |
2,471 |
2,963 |
3,421 |
|
240,000 |
250,000 |
792 |
1,741 |
2,583 |
3,098 |
3,577 |
|
|
|
|