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Recurring item exception Sec 461(h)(3)

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    Recurring item exception Sec 461(h)(3)

    Hello!
    Does anyone know how to do recurring item exception Sec 461(h)(3)? I believe I don’t need to attach any election statements (may be adapted by using). Does it sound right? What about Form 3115? Do I need to file it if a client not proper used recurring item exception in the past? Please help!!! Thank you!
    Nina
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