CE/CPE Course Information

Section 179 Deductions (2023)

CPE Credits: 2
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Delivery Method: QAS Self-Study
Lesson Version: 2023
Publication/Revision Date: October 27, 2023
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 deduction Identify the entity that can claim the Sec. 179 deduction Calculate the allowable Sec. 179 deduction Calculate Sec. 179 recapture Identify the consequences of the Sec. 179 deduction for tax planning
Course Topics	Qualifying Property Deductible Amount Additional Considerations

This QAS self-study course consists of an Audiovisual presentation, 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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