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A letter of intent, or LOI, is a non-binding document that starts the negotiation between two parties that want to do business.

When Do You Write Off a New Shop? A reader asks if they can deduct a farm building as they construct it. We go over the details.

The Sun welcomes comments from readers via letters to the editor. All comments become the property of The Sun, which reserves the right to edit them. To submit a letter to the editor, use the form ...