Fence 179

[Parent of holy terrors]

A client put up a huge fence for the farm. Can we take 179 on this?

[Bees Knees]

IRS Pub 225, page 41, under "What Property Does Not Qualify?" It says land improvements, such as nonagricultural fences do not qualify for Section 179. It then makes this statement:

"However, agricultural fences do qualify as section 179 property. Similarly, field drainage tile also qualifies as section 179 property."

The land improvement rules are apparently not the same for farmers as they are for all other taxpayers.