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Let's say it's been determined that a section 179 deduction can be taken for a vineyard planted one year and placed in service in a

Let's say it's been determined that a section 179 deduction can be taken for a vineyard planted one year and placed in service in a subsequent year. The expenses were capitalized in the year planted. Which year's 179 deduction limit applies? The year planted or the year placed in service?

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