Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:allowsDeduction |
cost of qualifying property
|
| gptkbp:alsoKnownAs |
Section 179 deduction
|
| gptkbp:amendedBy |
gptkb:American_Recovery_and_Reinvestment_Act_of_2009
gptkb:Small_Business_Jobs_Act_of_2010 gptkb:Tax_Cuts_and_Jobs_Act_of_2017 |
| gptkbp:appliesTo |
qualified real property
tangible personal property |
| gptkbp:citation |
gptkb:26_U.S.C._§_179
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1958
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 179
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:limitation |
annual deduction limit
phase-out threshold |
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
expensing of certain depreciable business assets
|
| gptkbp:relatedTo |
small businesses
|
| gptkbp:subject |
gptkb:tax_law
|
| gptkbp:bfsParent |
gptkb:Section_179
|
| gptkbp:bfsLayer |
7
|