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Section 179(a) allows a taxpayer to elect to expense, in the
year placed in service, the cost of section 179 property.
Section 179 property includes any tangible property (to which
section 168 applies) which is section 1245 property which is
acquired for use in the active conduct of a trade or business.
Sec. 179(d)(1). Section 1245 property includes personal
property. Sec. 1245(a)(3). Section 280F(d), however, provides
that an employee may not claim a section 179 deduction for
"listed property" unless the employee's use of the listed
property is for the convenience of the employer and required as a
condition of employment. In addition, the strict substantiation
requirements of section 274(d) must be met with respect to listed
property. Listed property includes any computer or peripheral
property. Sec. 280F(d)(4)(A)(iv). The camera and telephone are
not listed property.
The "convenience of the employer" and "condition of
employment" tests are essentially the same. United States Junior
Chamber of Commerce v. Commissioner, 167 Ct. Cl. 392, 334 F.2d
660, 663 (1964). In order to satisfy the condition of employment
requirement, the use of the property must be required in order
for the employee to perform the duties of his or her employment
properly. Sec. 1.280F-6T(a)(2)(ii), Temporary Income Tax Regs.,
49 Fed. Reg. 42701, 42713 (Oct. 24, 1984). Whether the use of
property is so required depends on all the facts and
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