Just for the sake of adding clarity.
Yes, for a COMMERCIAL property, Section 179 is allowed. The maximum percentage is 100% of the cost.
Understand that a SEC 179 deduction is not a "deduction" in the standard sense of what defines a deduction. the SEC179 just allows you to depreciate the property up to 100% of it's value in the first year instead of spreading it out over the next 39 years. Of course, that really only makes sense if you have the taxable business income to take the SEC179 against. You will still have to recapture that depreciation (all of it) when you sell or otherwise dispose of the property later.
