|
|
| REV. PROC. 2005–13 TABLE
6 |
| DOLLAR AMOUNTS FOR ELECTRIC AUTOMOBILES |
| WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2005 |
|
| Fair Market Value of
|
| Passenger
Automobile |
|
Tax Year During Lease
|
|
|
1st |
2nd
|
3rd
|
4th |
5th & Later |
| 45,000 |
46,000 |
5 |
11 |
18 |
21 |
25 |
| 46,000 |
47,000 |
10 |
21 |
33 |
39 |
45 |
| 47,000 |
48,000 |
14 |
31 |
48 |
57 |
66 |
| 48,000 |
49,000 |
19 |
41 |
63 |
75 |
86 |
| 49,000 |
50,000 |
23 |
52 |
77 |
93 |
107 |
| 50,000 |
51,000 |
28 |
61 |
93 |
111 |
127 |
| 51,000 |
52,000 |
33 |
71 |
108 |
129 |
148 |
| 52,000 |
53,000 |
37 |
82 |
122 |
147 |
169 |
| 53,000
|
54,000 |
42 |
92 |
137 |
164 |
190 |
| 54,000 |
55,000 |
46 |
102 |
152 |
183 |
210 |
| 55,000 |
56,000 |
51 |
112 |
167 |
200 |
231 |
| 56,000 |
57,000 |
55 |
122 |
182 |
218 |
252 |
| 57,000 |
58,000 |
60 |
132 |
197 |
236 |
272 |
| 58,000 |
59,000 |
65 |
142 |
212 |
254 |
293 |
| 59,000 |
60,000 |
69 |
152 |
227 |
272 |
314 |
| 60,000 |
62,000 |
76 |
167 |
250 |
298 |
345 |
| 62,000 |
64,000 |
85 |
187 |
280 |
334 |
386 |
| 64,000 |
66,000 |
94 |
208 |
309 |
370 |
427 |
| 66,000 |
68,000 |
104 |
227 |
339 |
406 |
469 |
| 68,000 |
70,000 |
113 |
247 |
369 |
442 |
510 |
| 70,000 |
72,000 |
122 |
268 |
398 |
478 |
551 |
| 72,000 |
74,000 |
131 |
288 |
428 |
514 |
593 |
| 74,000 |
76,000
|
140 |
308 |
458 |
550 |
634 |
| 76,000 |
78,000 |
149 |
328 |
489 |
585 |
675 |
| 78,000 |
80,000 |
159 |
348 |
518 |
621 |
717 |
| 80,000 |
85,000 |
175 |
383 |
571 |
683 |
789 |
| 85,000 |
90,000 |
197 |
434 |
645 |
773 |
892 |
| 90,000 |
95,000 |
220 |
484 |
720 |
863 |
995 |
| 95,000 |
100,000 |
243 |
534 |
795 |
952 |
1,099 |
| 100,000
|
110,000 |
278 |
610 |
906 |
1,086 |
1,254 |
| 110,000 |
120,000 |
323 |
711 |
1,055 |
1,266 |
1,460 |
| 120,000 |
130,000 |
369 |
811 |
1,205 |
1,444 |
1,668 |
| 130,000 |
140,000
|
415 |
912 |
1,354 |
1,623 |
1,874 |
| 140,000 |
150,000 |
461 |
1,012 |
1,504 |
1,802 |
2,081 |
| 150,000 |
160,000 |
507 |
1,113 |
1,652 |
1,982 |
2,287 |
| 160,000 |
170,000 |
553 |
1,213 |
1,802 |
2,161 |
2,494 |
| 170,000 |
180,000 |
598 |
1,314 |
1,951 |
2,340 |
2,701 |
| 180,000 |
190,000 |
644 |
1,415 |
2,100 |
2,519 |
2,908 |
| 190,000 |
200,000 |
690 |
1,515 |
2,250 |
2,698 |
3,114 |
| 200,000 |
210,000
|
736 |
1,616 |
2,399 |
2,877 |
3,321 |
| 210,000 |
220,000 |
782 |
1,716 |
2,549 |
3,055 |
3,528 |
| 220,000 |
230,000 |
827 |
1,817 |
2,698 |
3,235 |
3,734 |
| 230,000 |
240,000 |
873 |
1,918 |
2,847 |
3,413 |
3,942 |
|
240,000 and up |
919 |
2,018 |
2,997 |
3,592 |
4,148 |
|
|
|
|
|