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