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Congress has enacted two special rules under MACRS, immediate expensing (179) and additional first year bonus depreciation. With the current limitations in place, will these

Congress has enacted two special rules under MACRS, immediate expensing (179) and additional first year bonus depreciation. With the current limitations in place, will these special rules provide significant business deductions for small and mid-sized business owners? Will these special rulings impact deductions for large corporate entities?

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