# Section 179 Elections
> **IRS** · Final regulations. · Published 2005-07-13 · Effective 2005-07-13 · 70 FR 40189
## Document
- **Document number:** 05-13680
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 40189
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-07-13
- **Effective date:** 2005-07-13
- **Treasury docket:** TD 9209
## Abstract

This document contains final regulations relating to the election to expense the cost of property subject to section 179 of the Internal Revenue Code (Code). The regulations reflect changes to the law made by section 202 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 and section 201 of the American Jobs Creation Act of 2004.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/13/05-13680/section-179-elections)
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