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Revision as of 02:41, 5 October 2024

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Structured Entity Tax Credit - The irs is attacking an inventive scheme involving state conservation tax credit cards. 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 distributed to the partners who then go ahead and take credits at their personal site again. The IRS is arguing that there is absolutely no legitimate business purpose for that partnership, so that the strategy fraudulent.

Copyright 2010 by RioneX IP Group LLC. All rights reserved. This material may be freely copied and distributed subject to inclusion of this copyright notice, author information and all the hyperlinks are kept undamaged.

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