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Nevada, Iowa | Clipped excerpt - Land and improvements. Land and land improvements, do not qualify as section 179 property. Land improvements include nonagricultural fences, swimming pools, paved parking areas, wharves, docks, bridges, and fences. However, agricultural fences do qualify as section 179 property. Similarly, field drainage tile also qualifies as section 179 property. - From here - http://www.irs.gov/publications/p225/ch07.html#en_US_2014_publink10... - Can't tell you how to deal with it in Turbo Tax | |
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