@jrze wrote:
want to avoid recapturing depreciation.
I think you might be mixing up recapturing depreciation, with recapturing Section 179. They are two different things.
Recapturing depreciation happens when you sell the vehicle for more than its Basis. If you took Section 179 (and/or regular depreciation) on the entire cost of the vehicle, the Basis is $0. So if you sell the vehicle for more than $0, you CAN'T avoid depreciation recapture. It doesn't matter when it is sold, your gain is depreciation recapture.
Section 179 recapture is different. But if I remember correct, when you SELL an asset (vehicle), Section 179 recapture does not apply anyways. You are just subject to regular depreciation recapture.
