I suppose the answer would be seven. There were six shark attacks that resulted in death: the girl at the very beginning, the dog, the little boy (Alex Kintner), the guy in thâ¦e lagoon who gets his leg bitten off, Ben Gardner, and Quint the shark hunter.
Code Section 451(d) provides that, under certain circumstances, crop producers reporting on the cash method of accounting may elect to include crop insurance and disaster payments in income of the tax year following the taxable year of crop destruction or damage.
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.