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An Entity of Type : prov:Entity, within Data Space : webisa.webdatacommons.org associated with source dataset(s)

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  • As is the case with rulings by the IRS in this area, the IRS declined to rule on whether the power held by the taxpayer was exercised in a nonfiduciary capacity as such a determination is a question of fact to be determined after the filing of the income tax returns of the parties involved.
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