No, you can depreciate your tractor under as normal on a yearly basis under MACRS or write off up to $25,000. of the price under section 179 in 2014 if you meet the other income rules and total equipment purchase rules. what I am referring to is that the section 179 limits have defaulted to $25,000 from the recent years highs, section 179 is most useful to individuals in '' wind fall'' years rather than normal income years, unless they have outside income to defer.
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Today's Featured Article - An Old-Time Tractor Demonstration - by Kim Pratt. Sam was born in rural Kansas in 1926. His dad was a hard-working farmer and the children worked hard everyday to help ends meet. In the rural area he grew up in, the highlight of the week was Saturday when many people took a break from their work to go to town. It was on one such Saturday in the early 1940's when Sam was 16 years old that he ended up in Dennison, Kansas to watch a demonstration of a new tractor being put on by a local dealer. It was an Allis-Chalmers tractor dealership,
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