I'm working on a research memo asking if the owner of a vineyard, which was placed in service this year, can use a section 179 deduction on this year's tax filing for planting expenses capitolized the year planted. I found a memorandum stating a section 179 deduction can be taken on a vineyard in the year placed in service even though the vineyard was planted, and expense capitolized, 4 years earlier. My question is, do I use the 179 deduction limits from the year planted or the year placed in service? I'm thinking he might be limited to the year planted and expenses capitalized but I'd like some help.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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I'm working on a research memo asking if the owner of a vineyard, which was placed in service this year, can use a section 179 deduction on this year's tax filing for planting expenses capitolized the year planted. I found a memorandum stating a section 179 deduction can be taken on a vineyard in the year placed in service even though the vineyard was planted, and expense capitolized, 4 years earlier. My question is, do I use the 179 deduction limits from the year planted or the year placed in service? I'm thinking he might be limited to the year planted and expenses capitalized but I'd like some help.

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