Which of the following provisions regarding depreciation does California utilize on their income tax return? MACRS depreciation for assets placed into service after the 1986 tax year. IRC Section 179 maximums for tax years beginning after 2002 and before 2014. 39 year depreciation recovery periods for nonresidential real property acquired after may 12th, 1993 and placed into service prior to 1996. IRC section 168(k) bonus depreciation for property placed into service between 2008 in 2013