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Sure if it has a bed and a head it is a second home.
But you will probably run into something called AMT (the alternatice minimium tax). This gets me every year and I call the the stealth tax...no many how many deductions you have they get wiped out by this. Our tax system sucks. I am for a FLAT TAX with no deductions... this way you know everyone is paying their fair share and you can wipe out 3/4 of the irs.
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