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2003-66, which is on page 1115 of Internal Revenue Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdf for details
Lures that Swim as they fall are top picks, because cobia will sometimes turn their nose up at a lure being retrieved but for whatever reason, chase one thats in free-fall if it swims as it falls
having both summer and ice transducers, so i can use it year round
Avoiding swimming during local jellyfish seasons reduces sting risk
This is also a rather simple project as it only requires a metal spoon and some tools
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