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Commissioner, 2000-1 USTC [paragraph] 50,528; Benci-Woodward v. Statistics confirm the company's color EPDM far exceeds the USTC and TBA requirements of 20% rubber hydrocarbon content, according to this four-page, four-color brochure. Commissioner, 2001-1 USTC 50,147, that the S corporation's excluded discharge of debt is an item of income that passes through to the shareholders pursuant to IRC Sec. |
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