§379

2 cases·2 followed—100% support

Statute Text — 26 U.S.C. §379

Statute text not available for this section.

2 Citing Cases

FOLLOWED Vernell David West, Petitioner · 2011

Section 379 provides that a taxpayer can elect a deduction for certain depreciable property in the year.

Goodstein v. Commissioner 30 T.C. 1178 · 1958