Costs of tangible personal business property which are expensed under Sec. 179 are subject to recapture if the property is converted to nonbusiness use before the end of the MACRS recovery period.

Answer the following statement true (T) or false (F)


True

Sec. 179 (i.e., immediate) expensing must be recaptured if the property is converted to nonbusiness use.

Business

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