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Newspaper
Lancaster Farming
Location
Lancaster, Pennsylvania, United States of America
Date
Jan 01, 1972
Page
7
Tax consultant B A Henry explains the 1969 changes in depreciation recapture and capital loss rules that force a redesigned Schedule D and a new Schedule 4797 for 1231 assets. Farmers face broader asset definitions, holding-period rules for breeding livestock, and the need for careful reporting with potential professional guidance.
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