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.
Fire Weather Warning issued April 14 at 9:04AM MDT expiring April 14 at 9:00PM MDT in effect for: Arapahoe, Douglas, Elbert, Lincoln. 1  Fire Weather Warning issued April 14 at 3:59AM MDT expiring April 14 at 9:00PM MDT in effect for: Alamosa, Conejos, Costilla, El Paso, Rio Grande, Saguache, Teller. Fire Weather Watch issued April 13 at 2:09PM MDT expiring April 14 at 9:00PM MDT in effect for: Clear Creek, Douglas, Gilpin, Jefferson, Park.