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Cat. No. 11334P 32a All investment is at risk. 32b Some investment is not at risk. Schedule C Form 1040 1996 Page Method s used to value closing inventory Was there any change in determining quantities costs or valuations between opening and closing inventory If Yes attach explanation a Cost b Lower of cost or market c Other attach explanation Inventory at beginning of year. Attach to Form 1040 or Form 1041. See Instructions for Schedule C Form .

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