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Revision as of 05:04, 23 January 2025
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Structured Entity Tax Credit - The internal revenue service is attacking an inventive scheme involving state conservation tax 'tokens'. The strategy works by having people set up partnerships that invest in state conservation credits. The credits are eventually used up and a K-1 is distributed to the partners who then consider the credits on the personal yield. The IRS is arguing that there's no legitimate business purpose for that partnership, it's the strategy fraudulent.
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