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Federal Railroad Administration, DOT Pt. 219become effective only after publication of a revised version of this appendix.219.405 219.407 54 FR 5492, Feb. 3, 1989. Redesignated and amended at 58 FR
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What is 179 part 219 control of?
Section 179 Part 219 refers to a specific section of tax legislation that allows businesses to expense the cost of certain assets rather than capitalizing them.
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Businesses that purchase qualifying equipment or software may need to file Section 179 Part 219 to claim the deduction on their tax returns.
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To fill out Section 179 Part 219, taxpayers need to report the total cost of qualifying property placed in service and attach the form to their business tax return.
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The purpose of Section 179 Part 219 is to encourage businesses to invest in equipment and machinery by allowing them to deduct the full purchase price from their gross income.
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Taxpayers must report the total amount of qualifying property purchased, the date it was placed in service, and any carryover amounts from previous years.
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