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Which of the following is most effective in mitigating the double tax? a. Shift income from high tax rate shareholders to low rate shareholders b.

Which of the following is most effective in mitigating the double tax?

a. Shift income from high tax rate shareholders to low rate shareholders

b. Shift income from low rate to high rate shareholders

c. Shift income from high to low tax rate corporations

d. Shift income from low to high tax rate corporations

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