Records
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Service businessesSection 179 work truck: the 2026 rules for trades
A work truck bought for Section 179 in 2026 must be in service by December 31 and used over 50% for business. The IRS limits, the 6,000 pound line and the log.
Service businessesSBA business acquisition rules: selling a trades business
SBA SOP 50 10 8.1 applies from October 1, 2026. What a Michigan trades owner selling to an SBA-financed buyer needs: valuation, 1.25 coverage, seller notes.