@ndc24075 , as far as I know and as per 26 USC section 179 statute, there is no limitation as to where you get the machinery from for use ( and take advantage of section 179 ) in your US entity. Please note that while section 179 allows the capital asset to be essentially de-assetized ( i.e. expensed as if the life was 1 year ), the actual class life is still valid and therefore if disposed of before end-of class life, will require depreciation claw back.
I say above i.e. get your asset from anywhere in the world but it is subject to treasury rules of sanctioned countries and entities. So there is a limitation of sourcing.
Does this make sense ?
pk
