Section 179: the secret weapon of depreciation

Feinberg, Steven
September 2006
New Hampshire Business Review;9/1/2006, Vol. 28 Issue 19, p29
The article examines the impact of the Internal Revenue Code Section 179 expensing election on small businesses in the U.S. Under the Modified Accelerated Cost Recovery System, small business owners are required to write off equipment costs. The Section 179 limits the annual deductions business income and dollar cap.


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