I realize I'm three weeks late on this, but I stumbled upon this question right now.
Section 179 CAN be used for SOME rental property. It can not be used 'in connection with Lodging', so it can not be used in connection with renting out a residential home. However, if it is just renting out the farm, many items might qualify for Section 179.
Publication 225 even specifically says "agricultural fences do qualify as section 179 property".
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p225/ch07.html#en_US_2016_publink1000218185">https://www.irs.gov/pu...>
