26 U.S. Code § 1400J - Increase in expensing under section 179
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Increase in expensing under section 179
(a) In generalFor purposes of section 1397A—
(b) Qualified renewal propertyFor purposes of this section—
(1) In generalThe term “qualified renewal property” means any property to which section 168 applies (or would apply but for section 179) if—
such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after December 31, 2001, and before January 1, 2010, and
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