In determining the amount subject to recapture under section 179(d)(10) and Â§ 1.179-1(e), any outstanding carryover of disallowed deduction with respect to that property is not treated as an amount expensed under section 179.(g) Special rules for partnerships and S corporations -. (1) In general.Under section 179(d)(8) and Â§ 1.179-2(c), a partner may have a carryover of disallowed deduction with respect to the cost of section 179 property elected to be expensed by the partnership and allocated to the partner.1) In general. Under section 179(d)(8) and Â§ 1.179-2(c), a partner may have a carryover of disallowed deduction with respect to the cost of section 179 property elected to be expensed by the partnership and allocated to the partner.
The following counties are under the Winter Storm Warning: Bay, Midland, Clare, Isabella, Gladwin, Arenac, Roscommon, Alcona, Ogemaw, Iosco and Gratiot. The rest of Mid-Michigan is under a Winter Storm Watch.
Flood or Flash Flood Warnings. A Flood or Flash Flood Warning is issued to inform the public that flooding is imminent or in progress. It focuses on specific counties, communities, streams, or areas. Flash Flood Warnings are issued for flooding usually occurring within 6 hours of heavy rain.