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“Blockers,” “Stoppers,” and the Entity Classification Rules

“Blockers,” “Stoppers,” and the Entity Classification Rules

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2 SECTION OF TAXATION Tax Lawyer, Vol. 64, No. 1 What, then, is the point of laying all of this out? What the examples show, at least to me, is the huge contribution made to the complexity of the tax law

  Entity, Classification, Taxation, Stopper, And the entity classification

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