yes you need to adjust Ca if it doesn't allow bonus and no you can't take 179 - you don't own the asset the partnership does. It would have to be the ptsp that took the 179 and i've never seen a PTP take 179. certain partners don't qualify for the 179 deduction but nevertheless must reduce the basis for it. thus when sold they'll have income without ever being allowed the deduction. they could also be to large to qualify
