# Section 179 Elections
> **IRS** · Final and temporary regulations. · Published 2004-08-04 · Effective 2004-08-04 · 69 FR 46982
## Document
- **Document number:** 04-17539
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 46982
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-08-04
- **Effective date:** 2004-08-04
- **Treasury docket:** TD 9146
## Abstract

This document contains temporary regulations relating to the election to expense the cost of property subject to section 179 of the Internal Revenue Code. The regulations reflect changes to the law made by section 202 of the Jobs and Growth Tax Relief Reconciliation Act of 2003. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/08/04/04-17539/section-179-elections)
---
*AI Analytics · CC0 1.0*