（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
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He connected them with a coastal walk veteran, who was "an absolute gold mine of information", sending them off with high-vis vests for road walking and a collection of maps.