Website for the Jobs and Growth Tax Relief Reconciliation Act:
> On the Thomas home page ( ), type “Jobs and Growth Tax Relief Reconciliation Act” in the Word/Phrase search field.
> Click on item 9, “Jobs and Growth Tax Relief Reconciliation Act of 2003 (Engrossed Amendment as Agreed to by Senate) [H.R.2.EAS]”
> Then click on the right-most version, “Printer Friendly Display.” The Act is 210 pages long.

Website for the passive loss rules:
> On the National Timber Tax Website home page ( ), click on the link for the “Forest Landowners Guide to the Federal Income Tax” (Ag. Handbook 718).
> Click on “Chapter 5: Cost Considerations.”
> The section on the passive loss rules is on pages 40 to 42.

Website for personal use property:
> On the IRS website home page ( ), click on “Forms and Publications” underneath the “Search Forms and Publications For” search field.
> Click on the third item, “Publications and Notices.”
> Scroll down the window toward the bottom of the page until you find “2002 Publ 946 How to Depreciate Property” and click on it.
> Then click on the “Retrieve Selected Files” bar under the window.
> Then click on “2002 Publ 946 (PDF) How to Depreciate Property (474.3K) PDF.” This will bring up the PDF version of the publication.
> The rules for “listed property” begin on page 47. Listed property is property that can be used for both business and personal purposes: passenger automobiles (which includes trucks and vans under 6,000 pounds GVW empty), other types of vehicles generally used for transportation (which includes trucks under 14,000 pounds GVW loaded, motorcycles, boats, airplanes, buses, etc., except for emergency vehicles and special-use vehicles), property generally used for entertainment, recreation or amusement (which includes photographic, phonographic, communication and video-recording equipment), computers and related peripheral equipment that is not used only at a regular business establishment, and cellphones or similar telecommunication equipment.