You may have to recapture the section 179 deduction if, in any year during the property's recovery period, the percentage of business use drops to 50% or less. In the year the business use drops to 50% or less, you include the recapture amount as ordinary income in Part IV of Form 4797.ou elect to take the section 179 deduction by completing Part I of Form 4562. If you elect the deduction for listed property (described in chapter 5), complete Part V of Form 4562 before completing Part I. For property placed in service in 2014, file Form 4562 with either of the following.
Happy First Day of Summer! Summer solstice is the longest day of the year. This doesn't mean our day has more than 24 hours in it - we just have more sunlight than any other day. On the summer solstice we get between 15 and 20 hours of sunlight, depending on where you're located in the world.
free outdoor pools every day during our summer pool season thousands of visitors head to our city s free public outdoor pools learn more about our pools and dive in to find an outdoor pool near you outdoor pool hours are from 11 00 a m through 7 00 p m with a break for pool cleaning between 3 00 p m and 4 00 p m early bird and night owl lap swim hours are also available at select sites find out more about our learn to swim program our youth swim team and programs for seniors and people with disabilities