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The major goal of integration is to ensure that, if an individual has a given income source, he will retain the same after-tax amount of

  1. The major goal of integration is to ensure that, if an individual has a given income source, he will retain the same after-tax amount of cash from that source, without regard to whether he receives the income directly or, alternatively, the income is routed through a corporation prior to his ultimate receipt of the after-tax amount.

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