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Ponents Of Mining Industry

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Ponents Of Mining Industry

Sep 11, 2017 Taxpayers in the mining industry incur significant expenditures to repair, maintain, replace, and improve mining property. Whether these expenditures are deductible as repairs under I.R.C. 162 or must be capitalized as improvements under I.R.C. 263(a) depends on whether the expenditures improve or repair a unit of property (“UOP”)

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