Level 11
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Here's how I find these things.  Press Ctrl-F to bring up the forms list and type/go do "Elections".  Scroll way down to the bottom and click on the magnifying glass in the box next to 1.263(a)-1(f) (line 21 in the 2017 software).  Then check the box next to "Check here to make the De Minimis . . ."


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