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Thus, the taxpayer could construct the building, derive both rental income and depreciation and other tax deductions for a period of time, and then sell the building and include the gross receipts derived from the sale of the building in calculating a production deduction under section 199 for the year of sale.
I like, for example, his suggestion in Postmodern Fables of a sort of digital debility that would assume the role of the "stupidity" Flaubert diagnosed in the last century in relation to the Library, the Museum, and the Encylopedia as an element that arts and letters must combat and from which they derive.
It is not just traditional telecommunications carriers that derive SPOCI (which often will constitute communications income and fall under Prop.
Our goal is to derive the highest possible value from discarded materials," she says.