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Fix headings
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@ -101,7 +101,7 @@ reasonable classification of property selected by the employer), and
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# percentage ; we do not formalize them
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```
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##### (3) Employee discount defined
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#### (3) Employee discount defined
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The term “employee discount” means the amount by which—
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@ -119,7 +119,7 @@ scope QualifiedEmployeeDiscount:
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customer_price - employee_price
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```
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##### (4) Qualified property or services
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#### (4) Qualified property or services
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The term “qualified property or services” means any property (other than real
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property and other than personal property of a kind held for investment) or
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