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De minimis - separate delivery and install charges
I purchased a new microwave, and then had a third-party contractor install it for me, so I have two separate invoices for installation. Can I add them up and deduct the total under de minimis safe harbor?
Similarly, I bought a fridge and rented a U-haul to transport it. I used the U-haul only for this purpose. Can I add the truck charge and gas to the cost of the fridge?
Thanks!
‎February 24, 2022
3:24 PM