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Cat. No. 11334P 32a All investment is at risk. 32b Some investment is not at risk. Schedule C Form 1040 2002 Method s used to value closing inventory Page a Cost b Lower of cost or market c Other attach explanation Was there any change in determining quantities costs or valuations between opening and closing inventory If Yes attach explanation Inventory at beginning of year. Attach to Form 1040 or 1041. Attachment Sequence No. See Instructions f.

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