CE/CPE Course Information

Section 179 Deductions

CPE Credits: 2
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Lesson Version: 2016
Publication/Revision Date: August 18, 2016
Prerequisites/Advanced Preparation: Awareness of depreciation using MACRS
Written By: James R. Hasselback, Ph.D.

Learning
Objectives
    After completing this course, you will be able to
  • Identify property that qualifies for Sec. 179 deductions
  • Calculate the allowable Sec. 179 deduction
  • Calculate Sec. 179 recapture
  • Identify the consequences of the Sec. 179 deduction for tax planning
Course Topics
  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations

This self-study course consists of an Audiovisual presentation, a 10-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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