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US CODE: Title 26,179. Election to expense certain depreciable business assets (1357 words) |
 | A taxpayer may elect to treat the cost of any section 179 property as an expense which is not chargeable to capital account. |
| Any cost so treated shall be allowed as a deduction for the taxable year in which the section 179 property is placed in service. |
| This section shall not apply to any section 179 property which is purchased by a person who is not a corporation and with respect to which such person is the lessor unless— |
| USNO Circular 179 on IAU Resolutions (0 words) |
| The series of resolutions passed by the International Astronomical Union at its General Assemblies in 1997 and 2000 are the most significant set of international agreements in positional astronomy in several decades and arguably since the Paris conference of 1896. |
| Circular 179 is intended for astronomers, geodesists, engineers, and others with an interest in positional astronomy. |
| USNO Circular 179 is available free of charge as a PDF document. |
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