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Discuss the implementation of the 1996 check-the-box regulations by the Internal Revenue Service. Explain why the check-the-box regulations were implemented and how these regulations impacted the four

Discuss the implementation of the 1996 check-the-box regulations by the Internal Revenue Service. Explain why the check-the-box regulations were implemented and how these regulations impacted the four factor test. See Income Tax Regulations §§ 301.7701-1 through 301.7701-3 for additional information

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