Business & farm

If it is a Single Member LLC (and it has not made any elections to be taxed as a corporation) yes, you can use Section 179 (if it otherwise qualifies, such as business use over 50%).

The IRS basically does not recognize a Single Member LLC as separate from yourself, so you and the LLC are basically the same thing.

Keep in mind that if you use depreciation (Section 179) for the first year, you can never use the Standard Mileage Rate for that vehicle.