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861-9T(g)-(i), a taxpayer may elect to value assets on the basis of tax book value or fair market value (FMV), or on an alternative tax book value method, when allocating and apportioning interest expense. Some of the private lenders who have already liquidated assets with a total book value of $11. Participants in defined contribution plans, when offered a choice of investment products, typically have chosen the book value GIC investment option. |
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