All of the following elections are made at the corporate level except: a.the election to defer...

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Accounting

All of the following elections are made at the corporate level except: a.the election to defer recognition of gain under Code Sec. 1033 b.the election to exclude foreign earned income under Code Sec. 911 c.the election to deduct intangible drilling costs under Code Sec. 263 d.the election to deduct research and development costs under Code Sec. 174

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