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State tax filing
"Safe Harbor" and "De Minimis" are not separate and specific elections. They are descriptive terms often used together to designate IRS policy on a matter. There are "De Minimis Safe Harbor" rules and amounts scattered throughout IRS regulations on various subjects. The reg I was referring to is a "Safe Harbor De Minimis" election on capitalization.
‎June 6, 2019
4:26 AM