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§179 expense is available for all of the following business assets except:
Control
The capacity to affect how people act or the progression of occurrences.
Control Group
In experimental research, the group of subjects that does not receive the treatment being tested, serving as a benchmark for measuring the effect of that treatment.
Experimental
Pertaining to or based on experiments, which are structured and controlled tests or investigations to establish or test a hypothesis.
Placebo
An inert or non-effective substance or treatment given to a participant in a study, used to contrast with an active substance to test its efficacy.
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