section 179 property
(1)For purposes of this section, the term “section 179 property” means property— (A)which is— (i)tangible property (to which section 168 applies), or (ii)computer software (as defined in section 197(e)(3)(B)) which is described in section 197(e)(3)(A)(i) and to which section 167 applies, (B)which is— (i)section 1245 property (as defined in section 1245(a)(3)), or (ii)at the election of the taxpayer, qualified real property (as defined in subsection (e)), and (C)which is acquired by purchase for use in the active conduct of a trade or business.