Solitary pixies tend to be bigger and if they are associated with houses or farms are often naked, hence the pixy clothes story. There is also a tendency, true of other fairy breeds too, for pixy to be equated or confused with Wil-Oâ-The-Wisp.
Section 179 depreciation deduction. Section 179 of the United States Internal Revenue Code (26 U.S.C. Â§ 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to be capitalized and depreciated.
Likewise, certain intangible property, such as patents, copyrights, and computer software is depreciable. In order for a taxpayer to be allowed a depreciation deduction for a property, the property must meet all the following requirements: The taxpayer must own the property. Taxpayers may also depreciate any capital improvements for property the taxpayer leases.