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Deductions & credits
Note the requirements set forth in Treas. Reg. 1-121(c)(1):
(c) Ownership and use requirements -
(1) In general. The requirements of ownership and use for periods aggregating 2 years or more may be satisfied by establishing ownership and use for 24 full months or for 730 days (365 × 2).
August 5, 2021
8:17 AM