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Depends on the taxlaws of wherever you file your taxes
Only a tax accountant for your filing country can answer
I believe that the answer for me is yes - but i'm sure i'd face an audit
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believe me - without free porn, just as many people will seek porn out on the Internet, and many more will pay if there is no free alternative, its not like sex is a fad - it can be milked much like any renewable resource - long term 
 i wasn't born with enough middle fingers - Marilyn Manson
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