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Get your taxes done using TurboTax
They are referring to non-incidental supplies, not pens, etc.
However, an otherwise deductible material or supply cost could be subject to capitalization under § 263(a) if you use the material or supply to improve property or under § 263A if you incorporate the material or supply into property you produce or acquire for resale.
March 22, 2021
7:21 AM