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| However, section 274 limits the deduction of such business
expenses. 8%
February 1999 274 7,851 319
February 1998 368 7,588 492
Percent Change 25. employees, stockholders, agents, or directors' are not
subject to the general disallowance rule of section 274, that exception
is not included in the items listed in section 274(n)(2). |
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