| http://www.w3.org/ns/prov#value | - If neither of these conditions is present, and if the expenditure merely reSlOres the property or keeps it in an efficient operating condition, it is a maintenance or repair expense and is therefore deductible. 5 On the issue of whether an expenditure adds to or increases the value of property. the tax court has ruled that the proper test is to compare the value after the repair has been completed
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