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2026年6月11日 (木) 03:17時点における版
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Structured Entity Tax Credit - The government is attacking an inventive scheme involving state conservation tax breaks. The strategy works by having people set up partnerships that invest in state conservation credits. The credits are eventually expended and a K-1 is issued to the partners who then take the credits on your personal site again. The IRS is arguing that you cannot find any legitimate business purpose for that transfer pricing partnership, which makes the strategy fraudulent.
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