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Versione attuale delle 18:29, 6 set 2026

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Structured Entity Tax Credit - The irs is attacking an inventive scheme involving state conservation tax loans. The strategy works by having people set up partnerships that invest in state conservation credits. The credits are eventually consumed and a K-1 is issued to the partners who then consider the credits on his or her personal return. The IRS is arguing that there isn't a legitimate business purpose for your partnership, which makes the strategy fraudulent.

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