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Domaining and US Taxes

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vinsdomains.com

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Looking for some advice from experienced domainers from the US, as I look ahead to my first tax return being a domainer. I have several businesses over the years, so obviously, the right accountant is key, but I'm looking for general feedback as to how an inventory of names is valued by an accountant. Are appraisals used or simply the dollar amount invested into a name used to determine profit/loss, inventory, etc.
 
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