The mid-quarter convention would apply if you had more than 40% of your cost basis for all heavy SUVs being placed in service during the last 3 months of the tax year. Please see IRS Publication 546 for more details. However, you are also limited on your section 179 as you are not allowed to claim more than $30,500 of the cost of your SUV. Please see this link from the IRS for more details.
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