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Latest revision as of 20:33, 1 September 2026


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Structured Entity Tax Credit - The internal revenue service 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 burned up and a K-1 is disseminated to the partners who then go ahead and take credits on their personal pay back. The IRS is arguing that there isn't legitimate business purpose for that partnership, can make the strategy fraudulent.

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