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An Entity of Type : prov:Entity, within Data Space : webisa.webdatacommons.org associated with source dataset(s)

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  • In order to apply this de minimis exception, you must (1) have a written capitalization policy in place as of January 1, 2014; (2) treat these expenses in the same manner on your tax return and financial statement; and (3) elect this treatment annually by including a statement with your tax return.
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