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De Minimus Safe Harbor Repair Regs

December 19, 2016 • Don Baker • Log In to Post Comments

Does the $2,500 Safe Harbor amount, for taxpayers without an AFS, apply to each individual item purchased, or is it $2,500 per year.  The Spidell Cal/Fed seminar manual (p. 4-39) says No Limit, so I assume that means it is on a per item basis, not per business or per year?


Comments

It is per item.

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