| http://www.w3.org/ns/prov#value | - The employee was a 5% owner at any time during the year or the preceding year.The employee received more than $110,000 in pay for the preceding year.You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year.taxmap/pubs/p15b-002.htm#en_us_publink1000193786Lease Value Rule(p25)Lease Value RuleUnder this rule, you determine th
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