Title 13--DEPARTMENT OF
If the purchaser cannot demonstrate that the sale was a bona fide sale, the cost basis of the seller shall be determined on the basis of the value reported to IRS for the year immediately preceding the sale. ... Catheters (any size) Colostomy Bags. Composite Pads. Cotton Balls. Crutches. Customized Crutches, Canes and. ... Male … ................
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