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What are the rules related to a section 1 7 9 deductions? The allowable limit of the 1 7 9 deduction will often fluctuate because

What are the rules related to a section 179 deductions?
The allowable limit of the 179 deduction will often fluctuate because of Congress action. Why would the allowed deduction change so frequently through the years?
Why would an individual decide to take this deduction and discuss some reasons why it would not be advantageous?

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