Page 77 - Small Business IRS Training Guides
P. 77

Slide 5 – Provision 13101, Section 179 Deduction







                       Provision 13101
                       Section 179 Deduction







                       Tax Cuts and Jobs Act of 2017 | Course 73083a | SB/SE  5







               Slide 6 – Objective



                       Provision 13101
                       Section 179 Deduction

                       OBJECTIVE

                       At the end of this section, you will be able to
                       list three modifications made by TCJA for the
                       rules expensing depreciable business assets
                       under IRC §179.






                       Tax Cuts and Jobs Act of 2017 | Course 73083a  | SB/SE  6










               TCJA – Depreciation Provisions                                                 Student Guide
               05/2019                                      A-3                                   73083-102
   72   73   74   75   76   77   78   79   80   81   82