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| Section 179 is bad if you used it and have to sell a piece of equipment before the 3 years is up. Land as well if you used the fertilizer deduction after purchase. The other issue is that guys likely financed 2025 crops heavily so they need to sell grain to pay that off over the next several months. For some, that will cause a large tax gain even though they have no cash if they sold a lot of 2024 crop in 2025. | |
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