DEPRECIATION STUDY.

SEC. 2022. DEPRECIATION STUDY. The Secretary of the Treasury (or the Secretary’s delegate)— (1) shall conduct a comprehensive study of the recovery periods and depreciation methods under section 168 of the Internal Revenue Code of 1986, and (2) not later than March 31, 2000, shall submit the results of such study, together with recommendations for determining such periods and methods in a more rational manner, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.112 STAT. 2681–904