Murphy warn that depreciation rules in the tax code will soon slow growth due to looming tax changes.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth

The 50% bonus depreciation provision was put in the tax code as a business gimme in the 2007 stimulus package, effective Jan. 1, 2008 through Dec. 31, 2012 (a repeat of a temporary break Congress used back in 2002).

FORBES: BigTax Break For Business Owners Buying Equipment, SUVs Expires Dec. 31.

The so-called bonus depreciation rules are available under Section 168(k) of the IRS code, and typically apply to qualified property with no limits.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth