The use of the word "principally" requires that the property as a whole be considered rather than a percentage or a portion of the property. Provided that the principal or primary use test (as described in IT-195R4) is met, the entire property will not be a non-qualifying real property.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
323717
Words and phrases
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
341571
Extra import data
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