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Patient has ESRD and requires dialysis. An arteriovenous fistula is created in the right arm by direct anastomosis for long-term dialysis access. Assign the procedure code.
Section 1202
A section of the Internal Revenue Code providing an exclusion from federal income tax for gains from certain small business stock held for more than 5 years.
Section 1221 Asset
Properties or assets, as defined by the IRS, that are used in a trade or business and are held for more than one year.
Rental Property
Real estate property leased or rented out to tenants, generating income for the owner.
Business Inventory
Items that are held by a business for the purpose of sale or production.
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