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<http://www.agweb.com/blog/The_Farm_CPA_243/mf_global_loss_if_any_will_be_deductible_in_2012,_not_2011/>
<http://www.agweb.com/blog/the_farm_cpa_243/mf_global_loss_if_any_will_be_deductible_in_2012,_not_2011/>