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Prepaid maintenance is not considered to be an advance payment eligible for income deferral under IRC 451(c)(4)(B)(i)? How about IRC 461 perspective? What if the

Prepaid maintenance is not considered to be an advance payment eligible for income deferral under IRC 451(c)(4)(B)(i)? How about IRC 461 perspective? What if the service has been started that taxable year? Taxpayer is accrual method taxpayer

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