26 USC 179
§ 179 - Election to expense certain depreciable business assets
- § 179 - Election to expense certain depreciable business assets
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
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- Savings Provision