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Introduction

SECTION 7. MAKING SECTION

Internal Revenue Bulletin 2008-38 · 2026-10-03 edition · updated 2026-10-04 · United States

179 ELECTIONS BY AMENDED RETURNS FOR TAXABLE YEARS BEGINNING AFTER 2007

For any taxable year beginning after 2007 and before the last year provided in § 179(c)(2) for revoking a § 179 election by a taxpayer with respect to any § 179 property, the taxpayer will be permitted to make a § 179 election without the Commissioner’s consent on an amended federal tax return for that taxable year. Currently,

2008–38 I.R.B. 725 September 22, 2008

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▸Contents — Internal Revenue Bulletin 2008-38
Internal Revenue Bulletin 2008-38

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