"The total [section 179] cost you can deduct each year after you apply the dollar limit is limited to the taxable income from the active conduct of any trade or business during the year."
"Any cost not deductible in one year under section 179 because of this limit can be carried to the next year."
Reference: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p946/ch02.html#en_US_2013_publink1000299339">https://www.irs.gov/pu...>
