Can you write off Section 179 Expense against personal W-2 Income if the business does not have income?

[AndrewG25]

Why does https://bradfordtaxinstitute.com/Content/179-Against-W2-Income.aspx say that this is possible? I thought you can't write off an amount larger than the business income?

Also see: 

https://www.cchwebsites.com/content/taxguide/text/c60s15d575.php

https://www.law.cornell.edu/cfr/text/26/1.179-2#c

[Mike9241]

it's part of our crazy tax laws. w-2 income is considered business income. however, the business loss and the w-2 income must be combined to see if there is net business income

[AndrewG25]

Thanks, so how would you go about deducting this when filing taxes? Business is brand new and has zero income, I'm trying to use Section 179 deductions to help with my startup costs.