The hydrogenosome is a crucial organelle for some organisms that inhabit oxygen-poor environments, protists such as some free-living ciliates, unicellular parasites, termite flagellates and rumen fungi and rumen ciliates (Figs. 22.3 and 22.7). These organisms lack conventional mitochondria (Figs. 22.1 and 22.2).
1 Percentage Method. 2  The percentage method taxes a bonus at a flat rate, normally 25%. 3  If the bonus is in excess of $1 million, it is taxed at a rate of 39.6%. 4  This means that if your bonus is $10,000, and you are taxed using the percentage method, $2,500 goes to the IRS.
Therefore, if you deducted the 50% bonus depreciation under IRC sections 168(k) or 168(n) on your 2009 federal return, you must add to federal taxable income 85% of the amount deducted. This adjustment does not result in a difference in basis of the affected assets for State and federal income tax purposes.