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REV. PROC.
2003-75 TABLE 11 |
|
DOLLAR
AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN
CALENDAR YEAR 2003 |
|
Fair
Market Value of Truck or Van |
Tax
Year During Lease |
|
Over |
Not
Over |
1st |
2nd |
3rd |
4th |
5th
and Later |
|
$18,500 |
19,000 |
7 |
14 |
22 |
24 |
29 |
|
19,000 |
19,500 |
8 |
18 |
27 |
32 |
36 |
|
19,500 |
20,000 |
10 |
22 |
33 |
38 |
44 |
|
20,000 |
20,500 |
12 |
26 |
38 |
45 |
52 |
|
20,500 |
21,000 |
14 |
29 |
44 |
52 |
60 |
|
21,000 |
21,500 |
15 |
34 |
49 |
59 |
67 |
|
21,500 |
22,000 |
17 |
37 |
55 |
66 |
75 |
|
22,000 |
23,000 |
20 |
43 |
63 |
76 |
86 |
|
23,000 |
24,000 |
23 |
51 |
74 |
89 |
102 |
|
24,000 |
25,000 |
27 |
58 |
86 |
102 |
118 |
|
25,000 |
26,000 |
30 |
66 |
97 |
116 |
133 |
|
26,000 |
27,000 |
33 |
73 |
109 |
129 |
149 |
|
27,000 |
28,000 |
37 |
81 |
119 |
143 |
165 |
|
28,000 |
29,000 |
40 |
89 |
130 |
157 |
180 |
|
29,000 |
30,000 |
44 |
96 |
142 |
170 |
196 |
|
30,000 |
31,000 |
47 |
104 |
153 |
183 |
212 |
|
31,000 |
32,000 |
51 |
111 |
165 |
196 |
227 |
|
32,000 |
33,000 |
54 |
119 |
176 |
210 |
242 |
|
33,000 |
34,000 |
58 |
126 |
187 |
224 |
258 |
|
34,000 |
35,000 |
61 |
134 |
198 |
238 |
273 |
|
35,000 |
36,000 |
65 |
141 |
210 |
251 |
289 |
|
36,000 |
37,000 |
68 |
149 |
221 |
264 |
305 |
|
37,000 |
38,000 |
71 |
157 |
232 |
278 |
320 |
|
38,000 |
39,000 |
75 |
164 |
243 |
292 |
336 |
|
39,000 |
40,000 |
78 |
172 |
254 |
305 |
352 |
|
40,000 |
41,000 |
82 |
179 |
266 |
318 |
367 |
|
41,000 |
42,000 |
85 |
187 |
277 |
332 |
383 |
|
42,000 |
43,000 |
89 |
194 |
289 |
345 |
398 |
|
43,000 |
44,000 |
92 |
202 |
300 |
358 |
414 |
|
44,000 |
45,000 |
96 |
209 |
311 |
373 |
429 |
|
45,000 |
46,000 |
99 |
217 |
322 |
386 |
445 |
|
46,000 |
47,000 |
102 |
225 |
333 |
400 |
460 |
|
47,000 |
48,000 |
106 |
232 |
345 |
413 |
476 |
|
48,000 |
49,000 |
109 |
240 |
356 |
426 |
492 |
|
49,000 |
50,000 |
113 |
247 |
368 |
439 |
507 |
|
50,000 |
51,000 |
116 |
255 |
379 |
453 |
523 |
|
51,000 |
52,000 |
120 |
263 |
389 |
467 |
538 |
|
52,000 |
53,000 |
123 |
270 |
401 |
480 |
554 |
|
53,000 |
54,000 |
127 |
278 |
412 |
493 |
570 |
|
54,000 |
55,000 |
130 |
285 |
424 |
507 |
585 |
|
55,000 |
56,000 |
134 |
293 |
434 |
521 |
601 |
|
56,000 |
57,000 |
137 |
301 |
445 |
534 |
617 |
|
57,000 |
58,000 |
140 |
308 |
457 |
548 |
632 |
|
58,000 |
59,000 |
144 |
316 |
468 |
561 |
647 |
|
59,000 |
60,000 |
147 |
323 |
480 |
575 |
663 |
|
60,000 |
62,000 |
152 |
335 |
496 |
595 |
687 |
|
62,000 |
64,000 |
159 |
350 |
519 |
622 |
717 |
|
64,000 |
66,000 |
166 |
365 |
542 |
648 |
749 |
|
66,000 |
68,000 |
173 |
380 |
564 |
676 |
780 |
|
68,000 |
70,000 |
180 |
395 |
587 |
702 |
811 |
|
70,000 |
72,000 |
187 |
410 |
609 |
730 |
842 |
|
72,000 |
74,000 |
194 |
426 |
631 |
757 |
873 |
|
74,000 |
76,000 |
201 |
441 |
654 |
783 |
905 |
|
76,000 |
78,000 |
208 |
456 |
676 |
811 |
935 |
|
78,000 |
80,000 |
215 |
471 |
699 |
837 |
967 |
|
80,000 |
85,000 |
227 |
497 |
739 |
885 |
1,021 |
|
85,000 |
90,000 |
244 |
535 |
795 |
952 |
1,099 |
|
90,000 |
95,000 |
261 |
573 |
851 |
1,020 |
1,177 |
|
95,000 |
100,000 |
278 |
611 |
907 |
1,088 |
1,254 |
|
100,000 |
110,000 |
304 |
668 |
992 |
1,188 |
1,372 |
|
110,000 |
120,000 |
339 |
744 |
1,104 |
1,323 |
1,527 |
|
120,000 |
130,000 |
373 |
820 |
1,216 |
1,458 |
1,683 |
|
130,000 |
140,000 |
408 |
895 |
1,329 |
1,593 |
1,839 |
|
140,000 |
150,000 |
442 |
971 |
1,442 |
1,728 |
1,994 |
|
150,000 |
160,000 |
477 |
1,047 |
1,554 |
1,862 |
2,151 |
|
160,000 |
170,000 |
511 |
1,123 |
1,666 |
1,998 |
2,306 |
|
170,000 |
180,000 |
546 |
1,198 |
1,779 |
2,133 |
2,462 |
|
180,000 |
190,000 |
580 |
1,274 |
1,892 |
2,267 |
2,618 |
|
190,000 |
200,000 |
615 |
1,350 |
2,004 |
2,402 |
2,773 |
|
200,000 |
210,000 |
649 |
1,426 |
2,116 |
2,537 |
2,929 |
|
210,000 |
220,000 |
684 |
1,502 |
2,228 |
2,672 |
3,085 |
|
220,000 |
230,000 |
718 |
1,578 |
2,341 |
2,807 |
3,240 |
|
230,000 |
240,000 |
753 |
1,653 |
2,454 |
2,942 |
3,396 |
|
240,000 |
250,000 |
787 |
1,729 |
2,566 |
3,077 |
3,552 |
|
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