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Dernière version du 21 mai 2026 à 01:12

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Structured Entity Tax Credit - The government is attacking an inventive scheme involving state conservation tax credits. The strategy works by having people set up partnerships that invest in state conservation credits. The credits are eventually depleted and a K-1 is disseminated to the partners who then take the credits on their personal head back. The IRS is arguing that there's no legitimate business purpose for your partnership, rendering it the strategy fraudulent.

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