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33. Sue owns 100% of the Orange, Inc. stock. Sue rents a warehouse from Orange. If the IRS questions the amount of rent Sue is

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33. Sue owns 100% of the Orange, Inc. stock. Sue rents a warehouse from Orange. If the IRS questions the amount of rent Sue is paying to Orange, this is an illustration of the: a. Business purpose concept. b. Continuity of interest concept. C. Arm's length concept. d. Substance over form concept. e. None of the above

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