Section 42 Device Requirements

LibraryBusiness Transitions 2009 Supp

See also Rev. Proc. 2003-48, 2003-29 I.R.B. 86, amplifying Rev. Proc. 96-30, 1996-19 I.R.B. 8 (the Internal Revenue Service (IRS) has adopted a general “no-rule” policy with respect to the business purpose and device requirements). The IRS no-ruling...

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