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if a van was placed in service on 1/2/2022 for tax year 2022, can we assume that this van was purchased in 2021 or in

if a van was placed in service on 1/2/2022 for tax year 2022, can we assume that this van was purchased in 2021 or in 2022? trying to figure out if 179 depreciation can be taken or not?

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