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.
They are issued at least 12 hours before the hazardous winter weather is expected to begin. When the storm becomes imminent, or has a high probability of occurring, the watch will be upgraded to a WARNING. 3) WINTER STORM WARNING FOR HEAVY SNOW . Seven inches or more of snow will fall within a 24 hour period. 4) WINTER STORM WARNING FOR SEVERE ICING