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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 179.—Election to Expense Certain Depreciable Business Assets

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides inflation adjustments to the aggregate cost of section 179 property that a taxpayer may elect to treat as an expense for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.

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▸Contents — Internal Revenue Bulletin 2005-47
Internal Revenue Bulletin 2005-47

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