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Co-owners Renting Property Not Classified as AOP; Each Entitled to Individual Tax Exemptions for Joint Rental Activity.

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....Definition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has to be denied exemption or not? - Exemption to each individuals allowed - AT....