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Property expensed under the §179 immediate expensing election is not included in the 40 percent test to determine whether the mid-quarter convention must be used.
Audience Interest
The level of engagement or attention that listeners or readers show in a particular topic, presentation, or written content, which can influence how information is received.
Amusing Observation
A remark or comment that is entertaining and funny, often highlighting an unusual or ironic aspect.
Storytelling
The act of conveying events, concepts, or messages through narrative and creative expression, often to entertain, educate, or instill moral values.
Main Supporting Points
The key arguments or pieces of evidence that back up the central idea or thesis in a written work or presentation.
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