|
|
|
Rev. Proc. 2004-20 Table 9
Dollar Amounts For Electric Automobiles
With A Lease Term Beginning In Calendar
Year 2004
|
|
Fair
Market Value of Passenger Automobile |
Tax Year During Lease |
|
Over |
Not Over |
1st |
2nd |
3rd |
4th |
5th &
Later |
|
$53,000
|
$54,000
|
33
|
72
|
106
|
127
|
147
|
|
54,000
|
55,000
|
37
|
79
|
118
|
142
|
164
|
|
55,000
|
56,000
|
40
|
88
|
130
|
155
|
180
|
|
56,000
|
57,000
|
44
|
96
|
141
|
170
|
197
|
|
57,000
|
58,000
|
48
|
103
|
154
|
184
|
213
|
|
58,000
|
59,000
|
51
|
112
|
165
|
199
|
229
|
|
59,000
|
60,000
|
55
|
120
|
177
|
213
|
245
|
|
60,000
|
62,000
|
60
|
132
|
195
|
234
|
270
|
|
62,000
|
64,000
|
68
|
147
|
219
|
263
|
303
|
|
64,000
|
66,000
|
75
|
164
|
242
|
291
|
336
|
|
66,000
|
68,000
|
82
|
180
|
266
|
320
|
369
|
|
68,000
|
70,000
|
90
|
195
|
290
|
348
|
402
|
|
70,000
|
72,000
|
97
|
211
|
314
|
377
|
435
|
|
72,000
|
74,000
|
104
|
228
|
337
|
405
|
468
|
|
74,000
|
76,000
|
111
|
244
|
361
|
434
|
500
|
|
76,000
|
78,000
|
119
|
259
|
385
|
462
|
534
|
|
78,000
|
80,000
|
126
|
275
|
409
|
491
|
566
|
|
80,000
|
85,000
|
139
|
303
|
451
|
540
|
624
|
|
85,000
|
90,000
|
157
|
343
|
510
|
612
|
706
|
|
90,000
|
95,000
|
175
|
384
|
569
|
682
|
788
|
|
95,000
|
100,000
|
193
|
424
|
628
|
754
|
870
|
|
100,000
|
110,000
|
221
|
483
|
718
|
860
|
994
|
|
110,000
|
120,000
|
257
|
563
|
837
|
1,003
|
1,158
|
|
120,000
|
130,000
|
294
|
643
|
955
|
1,145
|
1,323
|
|
130,000
|
140,000
|
330
|
723
|
1,074
|
1,288
|
1,486
|
|
140,000
|
150,000
|
366
|
804
|
1,192
|
1,430
|
1,651
|
|
150,000
|
160,000
|
403
|
883
|
1,311
|
1,573
|
1,815
|
|
160,000
|
170,000
|
439
|
963
|
1,430
|
1,715
|
1,980
|
|
170,000
|
180,000
|
476
|
1,043
|
1,549
|
1,857
|
2,144
|
|
180,000
|
190,000
|
512
|
1,123
|
1,668
|
1,999
|
2,309
|
|
190,000
|
200,000
|
548
|
1,203
|
1,786
|
2,142
|
2,473
|
|
200,000
|
210,000
|
585
|
1,283
|
1,905
|
2,284
|
2,637
|
|
210,000
|
220,000 |
621
|
1,363
|
2,024
|
2,426
|
2,802
|
|
220,000
|
230,000
|
658
|
1,443
|
2,142
|
2,569
|
2,966
|
|
230,000
|
240,000
|
694
|
1,523
|
2,261
|
2,711
|
3,131
|
|
240,000
|
250,000
|
730
|
1,603
|
2,380
|
2,854
|
3,294 |
|
|
|
|