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24. To whom do the UNICAP rules NOT apply? A. Producers of real or personal property for use in the taxpayers business or activity. B.

24. To whom do the UNICAP rules NOT apply?

A. Producers of real or personal property for use in the taxpayers business or activity.

B. Producers of real or personal property for sale to customers.

C. Property used for purposes not connected with a trade or business.

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