Assertion: deduction | /r/HasProperty | taken
Facets:
value: every third year thereafter
type: TEMPORAL
value: the first year
type: TEMPORAL
Source sentences:
text: A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter.
text: The 2.5% deduction can be taken during the entire depreciation period for the property; however, it can be no shorter than 10 years.