My clients are considering installing irrigation on a quarter of land. According to Pub 225, Irrigation systems and water wells can be depreciated if their useful life can be determined. Pub. 946 says land improvements are 15-year MACRS. Couldn't find anything regarding S179, so that looks like a no.

Am I missing something? I sure don't want to tell them one thing and find out too late that it was inaccurate.