id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2531	Boyd, John W.	Taxation	1983	22	.pdf	application/pdf	9911	446	55	For instance, the new accelerated cost recovery system (ACRS),^^ which effectively replaces the federal depreciation system^^ with respect to assets placed in service during 1981, was not made effective for Indiana tax purposes until 1982.^® That is, ACRS does not apply to Indiana taxpayers until tax years which began after 1981. Taxation John W. Boyd* A. Introduction While the 1981-82 survey period brought radical changes and significant developments in the area of federal tax law through, most significantly, the enactment of the Economic Recovery Tax Act of 1981 (ERTA),^ the same cannot be said with respect to case and statutory developments in the area of Indiana tax law.	cache/inlawrev-2531.pdf	txt/inlawrev-2531.txt