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A comment on Tell HN: Help restore the tax deduction for software dev in the US (Section 174). Parent comment
That’s not how it works in general (there are exceptions though): https://www.law.cornell.edu/cfr/text/26/1.263A-1
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That’s not how it works in general (there are exceptions though): https://www.law.cornell.edu/cfr/text/26/1.263A-1