How To Depreciate Property›2025 Returns›2. Electing the Section 179 Deduction

What Property Does Not Qualify?

Publication 946 — How To Depreciate Property · 2026-10-03 edition · updated 2026-10-04 · United States

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Basis Class life

Certain property does not qualify for the section 179 deduction. This includes the following.

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▸Contents — Publication 946 — How To Depreciate Property

Publication 946 — How To Depreciate Property

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