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並前往https://www.journalofaccountancy.com/news/2021/apr/ppp-loans-forgiven-in-2020-can-be-deducted-on-2021-tax-returns.html

Expenses paid with 2020 PPP loans can be deducted on ...

The IRS issued guidance on a safe harbor permitting qualifying taxpayers who have PPP loans, who did not deduct expenses related to those ...

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