If you buy Section 179 qualifying property with cash and a trade-in, its cost for purposes of the section 179 deduction includes only the cash you paid. That is why you aren't receiving it. Here is a link to IRS publication 946 <a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p946#en_US_2017_publink1000107411">https://www.irs.gov/publications...>
