etters to
he editor ••.
rule at all. Yet a real taxpayer, some-
one who is actually affected by the
confusion o~er the three-year or five-
year property, only can ask for a
ruling.
• An association on the request of an
affected member, however, can ask the
IRS for a ruling.
Blackman strongly recommends
that such a member (a "hero" to be)
step forward, with the backing of an
interested association, to resolve the
problem for the industry by the ruling
request.]
CRS depreciation
Concerning your articles related to
depreciation of video games, I
d like to advise your readers that
- ontacted Houston IRS personnel
December 1981 concerning their
' lication No. 534 dealing with
CRS depreciation.
'e stated that this publication did
pecifically cover video games, and
- 'd not feel that video games could
- ically be considered anything
than three-year property for
CRS pu rposes.
·e then received verbal (and I want
s verbal) approval to depreciate
,;deo games on the three-year
-our CPA contributors, Irving L.
kman and James L. Barfield,
repeatedly referred to video
as five-year property according
ACRS, and I certainly cannot
"on them. (Play Meter, October
I· November I, p. 52.) You can
--="""""'T imagine the can of worms
y open for us.
_ rdless of our particular situ-
we all know that the three-year
far more realistic than the five-
is, and I would like to know if
er operators have received IRS
~~wee(?) concerning the depreci-
of video games.
Letters to the Editor column
e a good place to hear from
D.L.B.
Houston, Texas
_·me: "When the IRS gives you a .
opinion, it counts absolutely
- - ~ " said Irving Blackman, a
lax partner of Blackman,
, ..._n::_ .• _ and Co. Ltd., Certified Public
•-"'=~:n tants. To Clarify the verbal
_ - -;1, be said you would have to get
-
from the IRS . It can rule
unfavorably; or refuse to
February 1 , 1983
Conventl~n
chaos, costs
I have just returned from the
AMOA convention. Having attended
previous AMOA and AOE conven-
tions, I cari appreciate the time
involved in organizing such an event.
However, I feel that a certain amount
of organization was lost on this con-
vention, and I think it was primarily
the Hyatt's fau lt.
Audio Visual
Amusements
Offering the finest
new and used
_equipment
REPRESENTING LEADING FACTORIES
• SALES, PARTS, SERVICE •
.
ARCADE PLANNING
SPECIALISTS
Every new and used video
. in stock at all times
YOU'VE TRIED THE REST,
NOW TRY THE BEST
WE'RE EAGER TO SERVE
1809 .-0 iive Street
St. Louis, Missouri 63103
(314) 421-5100
For further information, call Pete Entringer
·
•
(collect)
7