First, Section 179 depreciation deduction does not apply to intangible assets.
Second, presumably the websites were classified as Section 197 property and are therefore subjected to Section 167(g) loss limitation rules. Here's the takeaway:
The
general rule is that you can write off worthless Section 197 property (in this case, the websites) for a 0 net effect (no gain/loss); essentially by disposing of it for its adjusted basis.
To claim a loss, you must write off ALL of your Section 197 property. This may include potential Goodwill or other intangibles, which may not impaired/worthless and thus could prevent you from the complete write-off of all Section 197 property, and associated loss. If the websites are the only Section 197 property you have on the books, then you can write it off for a loss. However, be ready to provide evidence as the IRS will likely disagree with you taking a loss and send you a notice.
Without access to your asset list, it's hard to be able to provide any further guidance.
Here's the IRC code section for your reference:
https://www.law.cornell.edu/cfr/text/26/1.197-2#g_1_i
