|
|
| REV. PROC. 2005–13 TABLE 5 |
| DOLLAR AMOUNTS FOR TRUCKS AND VANS |
| 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 |
| 16,700 |
17,000 |
3 |
6 |
8 |
10 |
11 |
| 17,000 |
17,500 |
4 |
10 |
14 |
17 |
20 |
| 17,500 |
18,000 |
7 |
15 |
21 |
26 |
30 |
| 18,000 |
18,500 |
9 |
20 |
29 |
35 |
40 |
| 18,500 |
19,000 |
11 |
25 |
37 |
43 |
51 |
| 19,000 |
19,500 |
14 |
30 |
44 |
52 |
61 |
| 19,500 |
20,000 |
16 |
35 |
51 |
62 |
71 |
| 20,000 |
20,500 |
18 |
40 |
59 |
71 |
81 |
| 20,500
|
21,000 |
20 |
45 |
67 |
79 |
92 |
| 21,000 |
21,500 |
23 |
50 |
74 |
88 |
103 |
| 21,500 |
22,000
|
25 |
55 |
81 |
98 |
113 |
| 22,000 |
23,000 |
28 |
63 |
92 |
111 |
129 |
| 23,000 |
24,000 |
33 |
73 |
107 |
129 |
149 |
| 24,000 |
25,000 |
38 |
83 |
122 |
147 |
169 |
| 25,000 |
26,000 |
42 |
93 |
137 |
165 |
190 |
| 26,000 |
27,000 |
47 |
103 |
152 |
183 |
210 |
| 27,000 |
28,000 |
51 |
113 |
167 |
201 |
231 |
| 28,000 |
29,000 |
56 |
123 |
182 |
218 |
253 |
| 29,000 |
30,000 |
60 |
133 |
197 |
237 |
272 |
| 30,000 |
31,000 |
65 |
143 |
212 |
254 |
294 |
| 31,000 |
32,000 |
70 |
153 |
227 |
272 |
314 |
| 32,000 |
33,000 |
74 |
163 |
242 |
290 |
335 |
| 33,000 |
34,000 |
79 |
173 |
257 |
308 |
355 |
| 34,000 |
35,000 |
83 |
184 |
271 |
326 |
376 |
| 35,000 |
36,000 |
88 |
193 |
287 |
344 |
397 |
| 36,000 |
37,000 |
93 |
203 |
302 |
361 |
418 |
| 37,000 |
38,000 |
97 |
214 |
316 |
380 |
438 |
| 38,000
|
39,000 |
102 |
223 |
332 |
397 |
459 |
| 39,000 |
40,000 |
106 |
234 |
346 |
415 |
480 |
| 40,000 |
41,000 |
111 |
244 |
361 |
433 |
500 |
| 41,000 |
42,000 |
115 |
254 |
376 |
451 |
521 |
| 42,000 |
43,000 |
120 |
264 |
391 |
469 |
542 |
| 43,000 |
44,000 |
125 |
274 |
406 |
487 |
562 |
| 44,000 |
45,000 |
129 |
284 |
421 |
505 |
583 |
| 45,000 |
46,000 |
134 |
294 |
436 |
523 |
603 |
| 46,000 |
47,000 |
138 |
304 |
451 |
541 |
624 |
| 47,000 |
48,000 |
143 |
314 |
466 |
558 |
645 |
| 48,000 |
49,000 |
148 |
324 |
481 |
576 |
666 |
| 49,000 |
50,000 |
152 |
334 |
496 |
594 |
687 |
| 50,000 |
51,000 |
157 |
344 |
511 |
612 |
707 |
| 51,000 |
52,000 |
161 |
355 |
525 |
630 |
728 |
| 52,000 |
53,000 |
166 |
364 |
541 |
648 |
748 |
| 53,000
|
54,000 |
170 |
375 |
555 |
666 |
769 |
| 54,000 |
55,000 |
175 |
385 |
570 |
584 |
789 |
| 55,000 |
56,000 |
180 |
394 |
586 |
701 |
811 |
| 56,000 |
57,000 |
184 |
405 |
600 |
720 |
830 |
| 57,000 |
58,000 |
189 |
415 |
615 |
737 |
852 |
| 58,000 |
59,000 |
193 |
425 |
630 |
755 |
873 |
| 59,000 |
60,000 |
198 |
435 |
645 |
773 |
893 |
| 60,000 |
62,000 |
205 |
450 |
667 |
800 |
924 |
| 62,000 |
64,000 |
214 |
470 |
697 |
836 |
966 |
| 64,000 |
66,000 |
223 |
490 |
727 |
872 |
1,007 |
| 66,000 |
68,000 |
232 |
510 |
757 |
908 |
1,048 |
| 68,000 |
70,000 |
241 |
531 |
786 |
944 |
1,089 |
| 70,000 |
72,000 |
251 |
550 |
817 |
979 |
1,131 |
| 72,000 |
74,000 |
260 |
571 |
846 |
1,015 |
1,172 |
| 74,000 |
76,000
|
269 |
591 |
876 |
1,051 |
1,213 |
| 76,000 |
78,000 |
278 |
611 |
906 |
1,087 |
1,254 |
| 78,000 |
80,000 |
287 |
631 |
936 |
1,123 |
1,296 |
| 80,000 |
85,000 |
303 |
666 |
989 |
1,185 |
1,368 |
| 85,000 |
90,000 |
326 |
717 |
1,063 |
1,274 |
1,472 |
| 90,000 |
95,000 |
349 |
767 |
1,137 |
1,365 |
1,575 |
| 95,000 |
100,000 |
372 |
817 |
1,212 |
1,454 |
1,678 |
| 100,000
|
110,000 |
406 |
893 |
1,324 |
1,588 |
1,833 |
| 110,000 |
120,000 |
452 |
993 |
1,474 |
1,767 |
2,040 |
| 120,000 |
130,000 |
498 |
1,094 |
1,623 |
1,945 |
2,247 |
| 130,000 |
140,000
|
544 |
1,194 |
1,772 |
2,125 |
2,454 |
| 140,000 |
150,000 |
590 |
1,295 |
1,921 |
2,304 |
2,660 |
| 150,000 |
160,000 |
636 |
1,395 |
2,071 |
2,483 |
2,867 |
| 160,000 |
170,000 |
681 |
1,496 |
2,220 |
2,662 |
3,074 |
| 170,000 |
180,000 |
727 |
1,597 |
2,369 |
2,841 |
3,281 |
| 180,000 |
190,000 |
773 |
1,697 |
2,519 |
3,020 |
3,487 |
| 190,000 |
200,000 |
819 |
1,798 |
2,668 |
3,199 |
3,694 |
| 200,000 |
210,000
|
865 |
1,898 |
2,817 |
3,379 |
3,900 |
| 210,000 |
220,000 |
910 |
1,999 |
2,967 |
3,557 |
4,107 |
| 220,000 |
230,000 |
956 |
2,100 |
3,115 |
3,737 |
4,314 |
| 230,000 |
240,000 |
1,002 |
2,200 |
3,265 |
3,916 |
4,520 |
|
240,000 and up |
1,048 |
2,301 |
3,414 |
4,094 |
4,728 |
|
|
|
|
|