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    See the Cost Segregation Audit Techniques Guide for additional guidance. See also Revenue Procedure 2002-12, I.R.B. 2002-3, 374 (Jan. 07, 2002), for the proper treatment of smallwares. If you have any questions, please contact Philip J. Hofmann Technical Advisor, Food at (316) 352-7434, or Ardell Mueller, Senior Program Analyst, Retailers Food ...

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