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which of the following type of property is not elegible for the section 179 expensin election? a. property depreciable under irc section 168 b. section

which of the following type of property is not elegible for the section 179 expensin election?
a. property depreciable under irc section 168
b. section 1245 property including off-the-shelf computer software
c. land impovements
d. property used in a trade or business

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