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D. Billing schemes 2. Which of the following is the first step to form a shell company? A. Obtain a certificate of incorporation from the

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D. Billing schemes 2. Which of the following is the first step to form a shell company? A. Obtain a certificate of incorporation from the state. B. Open a bank account. C. Obtain a tax identification number. D. File the company by-laws at the local court house

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