Please edit the following sentences. Please check for wordiness, passive voice, and nominalization.

1. Between the parties to the merger, there was never any boot exchanged.

2. Another issue that needs to be mentioned is whether or not the aforementioned limitation applies to foreign oil extraction taxes.

3. In regards to the current years transportation tax, the company obtained a reduction for its consulting services rendered.

4.Section 904(a) sets the limitation on the amount of foreign taxes allowed to be taken as a credit in a given year.

5. Rev. Rul. 61-185 specifically states that the Internal Revenue Service will apply the James ruling and include embezzled funds in determining gross income.

6. In order to take a theft loss deduction, Louis needs to substantiate his loss.

7. LeMond (TC, 1949) extended the decision in Gale and allowed the taxpayer to deduct the attorney fees she incurred in connection with increasing alimony receipts.

8. The medical deduction for the swimming pool is limited by the fair market value of the old home.

9. Section 901(a) allows a credit for any income taxes paid by a domestic corporation to a foreign country.

10. Section 274(a)(3) states that dues paid to a social club are not deductible by the taxpayer.

11. The real estate sold by Rachel was exchanged by Compost, Inc. for shares of stock held by Rachels brother.

12. Under the general rule of 865, income derived from selling personal property by a U.S. resident is U.S. source income.