Glossary · IRC §179 · 26 U.S.C. §179

Section 179 and Bonus Depreciation

From THE TAX CUTTERY® Guide. Principal treatment in Chapter 3: Deductions — Reducing the Tax Base.

Section 179 and Bonus Depreciation — Two mechanisms for immediately expensing the cost of qualifying business property

In the Guide

This section is treated in Chapter 3, Chapter 1, Chapter 6, Chapter 21. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.

Related in this chapter

IRC §62 — Above-the-Line Deductions
IRC §162 — Business Deductions

Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 3: Deductions — Reducing the Tax Base. IRC §179 (26 U.S.C. §179). taxguide.tax/irc/179

This is the glossary entry. The chapter itself is in the book. Read a free excerpt, BUY THE BOOK ($299), or get the free Letter.

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