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.
the national weather service in northern indiana has issued a winter storm warning for a mix of snow...sleet and freezing rain...which is in effect from 7 pm this evening to 7 pm est wednesday. the winter storm watch is no longer in effect.