Typically equipment purchases that qualify for your tax year will need to be purchased by the end of the year to be included. I would strongly suggest reaching out to your accountant or tax professional for personalized advice on this.
I'm including a resource that may be helpful for you: Deducting Business Expenses. Check out Section 1 for information on deducting business expenses!
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Even if you could buy it, the IRS requires the equipment to be "placed in service" by the end of the year:
Regs. Sec. 1.167(a)-(11)(e)(1)(i) provides that property is considered to be placed in service when it is “first placed in a condition or state of readiness and availability for a specifically assigned function.
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