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If you place more than one property in service in a year, you can select the properties for which all or a part of the cost will be carried forward
from the top result below

Here's how you know

https://www.irs.gov/publications/p225
If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can visit TIGTA

Here's how you know

https://www.irs.gov/instructions/i2290
A vehicle qualifies as a logging vehicle if: It is used exclusively for the transportation of products harvested from the forested site, or it exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations