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Preventing the pass-through of corporate tax preferences: is change desirable

Published on 01 Feb 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article deals with the mechanisms for blocking the pass-through of tax-preferred status. Also, because a tax-preferred pass-through must be separated to be blocked, the article will briefly look at different modes of how to identify tax preferences.

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Author Photo - John GLOVER
John GLOVER

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