One tax planning strategy we discussed was the shifting of income across entities (i.e. from a high-tax individual or entity to a low-tax individual or entity). Name a tax rule we have covered that is aimed at limiting this practice, or at least at limiting the tax savings from this practice, and describe how the rule accomplishes this. You don't need to write a lot, just 2-3 sentences will do. HTML Editor Paragraph BI VA- A - I E33 x x of 2 T TH 12pt 2