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24 April 2013 External T.I. 2013-0476561E5 F - Coûts de drainage de terre agricole -- attach -- Section 30
24 April 2013 External T.I. 2013-0476561E5 F - Coûts de drainage de terre agricole -- attach -- Section 30
costs of installing drainage tile deductible by tenant farmer, not lessor
