| http://www.w3.org/ns/prov#value | - er of days in each quarter by dividing the number of days in your short tax year by 4.Determine the midpoint of each quarter by dividing the number of days in each quarter by 2.If the result of (3) gives you a midpoint of a quarter that is on a day other than the first day or midpoint of a month, treat the property as placed in service or disposed of on the nearest preceding first day or midpoint
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