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@dkh wrote:

I have amended individual returns within the 3 year time frame and changed Sec179 depreciation. 

A taxpayer may make, revoke, or change an election without IRS consent on an amended return  per code sec 179(c)(2);  Reg 1.179-5(c); Rev Proc 2017-33 

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All of those say you can revoke or change it, but that is only if you had originally made a 179 election on the timely return.