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|
|
Rev. Proc. 2004-20 Table 8
Dollar Amounts For Trucks and Vans
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 |
| $17,500
|
18,000
|
7 |
15 |
21 |
26 |
30 |
| 18,000
|
18,500
|
9 |
18 |
28 |
33 |
38 |
| 18,500
|
19,000
|
11 |
22 |
34 |
40 |
47 |
| 19,000 |
19,500 |
13 |
26 |
39 |
48 |
55 |
| 19,500
|
20,000
|
14 |
31 |
45 |
54 |
63 |
| 20,000
|
20,500
|
16 |
35 |
51 |
61 |
72 |
| 20,500
|
21,000
|
18 |
38 |
58 |
68 |
80 |
| 21,000
|
21,500
|
20 |
42 |
63 |
76 |
88 |
| 21,500
|
22,000
|
23 |
48 |
72 |
87 |
100 |
| 22,000
|
23,000
|
26 |
57 |
83 |
101 |
117 |
| 23,000
|
24,000
|
30 |
64 |
96 |
115 |
133 |
| 24,000
|
25,000
|
34 |
72 |
108 |
129 |
149 |
| 25,000
|
26,000
|
37 |
81 |
119 |
143 |
166 |
| 26,000
|
27,000
|
41 |
88 |
132 |
157 |
183 |
| 27,000
|
28,000
|
44 |
97 |
143 |
172 |
198 |
| 28,000
|
29,000
|
48 |
104 |
155 |
187 |
215 |
| 29,000
|
30,000
|
52 |
112 |
167 |
201 |
231 |
| 30,000
|
31,000
|
55 |
121 |
178 |
215 |
248 |
|
31,000
|
32,000
|
59 |
128 |
191 |
229 |
264 |
|
32,000
|
33,000
|
63 |
136 |
203 |
243 |
281 |
|
33,000
|
34,000
|
66 |
145 |
214 |
257 |
298 |
|
35,000
|
36,000
|
70 |
152 |
227 |
271 |
314 |
|
36,000
|
37,000
|
74 |
160 |
238 |
286 |
330 |
|
37,000
|
38,000
|
77 |
169 |
249 |
301 |
346 |
|
38,000
|
39,000
|
81 |
176 |
262 |
314 |
364 |
|
39,000
|
40,000
|
84 |
185 |
273 |
329 |
379 |
|
40,000
|
41,000
|
88 |
192 |
286 |
343 |
396 |
|
41,000
|
42,000
|
92 |
200 |
298 |
357 |
412 |
|
42,000
|
43,000
|
95 |
209 |
309 |
371 |
429 |
|
43,000
|
44,000
|
99 |
216 |
322 |
385 |
445 |
|
44,000
|
45,000
|
103 |
224 |
333 |
400 |
462 |
|
45,000
|
46,000
|
106 |
233 |
345 |
413 |
479 |
|
46,000
|
47,000
|
110 |
240 |
357 |
428 |
495 |
|
47,000
|
48,000
|
114 |
248 |
369 |
442 |
511 |
|
48,000
|
49,000
|
117 |
257 |
380 |
457 |
527 |
|
49,000
|
50,000
|
121 |
264 |
393 |
471 |
544 |
|
50,000
|
51,000
|
125 |
272 |
404 |
486 |
560 |
|
51,000
|
52,000
|
128 |
280 |
417 |
499 |
577 |
|
52,000
|
53,000
|
132 |
288 |
428 |
514 |
593 |
|
53,000
|
54,000
|
135 |
297 |
440 |
527 |
610 |
|
54,000
|
55,000
|
139 |
304 |
452 |
542 |
626 |
|
55,000
|
56,000
|
143 |
312 |
464 |
556 |
643 |
|
56,000
|
57,000
|
146 |
321 |
475 |
571 |
659 |
|
57,000
|
58,000
|
150 |
328 |
488 |
585 |
675 |
|
58,000
|
59,000
|
154 |
336 |
499 |
600 |
691 |
|
59,000
|
60,000
|
157 |
345 |
511 |
613 |
708 |
|
60,000
|
62,000
|
163 |
356 |
529 |
635 |
733 |
| 62,000
|
64,000
|
170 |
372 |
553 |
663 |
766 |
| 64,000
|
66,000
|
177 |
389 |
576 |
692 |
798 |
| 66,000
|
68,000
|
185 |
404 |
600 |
720 |
832 |
| 68,000
|
70,000
|
192 |
420 |
624 |
749 |
864 |
| 70,000
|
72,000
|
199 |
436 |
648 |
777 |
897 |
| 72,000
|
74,000
|
206 |
453 |
671 |
805 |
931 |
| 74,000
|
76,000
|
214 |
468 |
695 |
834 |
963 |
| 76,000
|
78,000
|
221 |
484 |
719 |
863 |
996 |
| 78,000
|
80,000
|
228 |
501 |
742 |
891 |
1,029 |
| 80,000
|
85,000
|
241 |
528 |
785 |
940 |
1,087 |
| 85,000
|
90,000
|
259 |
568 |
844 |
1,012 |
1,1168 |
| 90,000
|
95,000
|
277 |
609 |
902 |
1,084 |
1,250 |
| 95,000
|
100,000
|
296 |
648 |
962 |
1,155 |
1,333 |
| 100,000
|
110,000
|
323 |
708 |
1,052 |
1,261 |
1,456 |
| 110,000
|
120,000
|
359 |
788 |
1,171 |
1,403 |
1,620 |
| 120,000
|
130,000
|
396 |
868 |
1,289 |
1,546 |
1,785 |
| 130,000
|
140,000
|
432 |
948 |
1,408 |
1,688 |
1,949 |
| 140,000
|
150,000
|
469 |
1,028 |
1,526 |
1,831 |
2,113 |
| 150,000
|
160,000
|
505 |
1,108 |
1,645 |
1,973 |
2,278 |
| 160,000
|
170,000
|
541 |
1,188 |
1,764 |
2,115 |
2,443 |
| 170,000
|
180,000
|
578 |
1,286 |
1,882 |
2,258 |
2,607 |
| 180,000
|
190,000
|
614 |
1,348 |
2,001 |
2,400 |
2,771 |
| 190,000
|
200,000
|
651 |
1,428 |
2,120 |
2,542 |
2,936 |
| 200,000
|
210,000
|
687 |
1,508 |
2,239 |
2,684 |
3,100 |
| 210,000
|
220,000
|
724 |
1,588 |
2,357 |
2,827 |
3,264 |
| 220,000
|
230,000
|
760 |
1,668 |
2,476 |
2,969 |
3,429 |
| 230,000
|
240,000
|
796 |
1,748 |
2,595 |
3,112 |
3,593 |
| 240,000
|
250,000
|
833 |
1,828 |
2,713 |
3,254 |
3,758 |
|
|
|
|