These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Are there special depreciation rules for qualified property placed in service on an Indian reservation? What is considered to be qualified property? What property is not considered to be qualified property? What is considered to be qualified infrastructure property? What is the recovery period for qualified property? When is there an increase in the section 179 deduction? What is an "enterprise zone business"? What is a "qualified business"? What is "qualified zone property"? What is the maximum section 179 dollar limit for certain qualified zone property placed in service by an enterprise zone business? Is there any investment limit for the increased section 179 deduction? Do recapture rules apply to qualified zone property? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at1-877-829-5500. For questions on any tribal tax matter, please e-mail us. Be sure to include your name, your phone number and your email address so that we can respond to your question.