The IRS website clarifies under "What Property Does Not Qualify?" that AGRICULTURAL fencing DOES qualify:
Land and improvements.
Land and land improvements do not qualify as section 179 property. Land improvements include swimming pools, paved parking areas, wharves, docks, bridges, and nonagricultural fences. However, agricultural fences do qualify as section 179 property. Similarly, field drainage tile also qualifies as section 179 property."
So, you are incorrect. Farm fences ARE tax deductible and DO qualify as section 179 property. Please amend your answer, since many people will see you as the "expert."
