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(1) Propose a scenario to help your client reduce tax liability by changing U.S. source income into foreign source income in a way that will

(1) Propose a scenario to help your client reduce tax liability by changing U.S. source income into foreign source income in a way that will not generate any additional foreign tax

and

(2) Provide specific examples of how your client can use tax laws to reduce source income and identify the applicable tax laws that support your recommendation.

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