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Micheal does not use his car for business purposes. If he sells his car for less than he paid for it,does he get to deduct

Micheal does not use his car for business purposes. If he sells his car for less than he paid for it,does he get to deduct the loss for tax purposes? why or why not?
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Client: Issue: Conclusion: Facts/problem: Relevant Law: Section IRC 165 Analysis

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