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deferral |
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These tests are referred to as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test (as described in Sec. The Eighth Circuit Court of Appeals affirmed the Tax Court's decision that when a cooperative makes "value-added" payments to its members and allows them to defer the cash receipts, such payments do not constitute a deferral for tax purposes. A cost segregation study is tax deferral strategy, not a tax reduction strategy. |
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