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Jesse Installed Solar Panels in Front of His Office Building

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Jesse installed solar panels in front of his office building in 2014.The panels are not attached to the building.After using the solar panels for 13 months,Jesse decided to replace them with a newer model to obtain a greater savings on electricity costs.Jesse sold the old solar panels for an amount greater than his original purchase price.What tax issues should be considered with purchase,use and sale of the original solar panels?

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Are the solar panels 1245 or 1250 proper...

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