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Chapter 133
1969 REPLACEMENT PARTComplaint; Arrest; Examination; Discharge or Commitment
DEFINITIONS133.420Definitions for ORS 133.410 to 133.440133.010Information defined133.430Authority of officers
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What is chapter 179 administration of?
Chapter 179 administration refers to a section of the tax code that allows businesses to deduct the full purchase price of qualifying equipment and software purchased or financed during the tax year.
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Businesses that have purchased or financed qualifying equipment or software are required to file Chapter 179 administration to claim the deduction.
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To fill out Chapter 179 administration, taxpayers generally need to complete IRS Form 4562, which includes detailing the equipment purchased, the cost, and the elected deduction amount.
What is the purpose of chapter 179 administration of?
The purpose of Chapter 179 administration is to incentivize small businesses to invest in equipment and property by allowing them to take a significant tax deduction in the year the asset is placed in service.
What information must be reported on chapter 179 administration of?
Taxpayers must report the description of the property, the cost of the property, the amount elected for deduction, and any prior year unutilized deduction on Form 4562.
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