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Which of the following is not a barrier to income shifting among family members? Multiple Choice The assignment of income doctrine. Net unearned income for

Which of the following is not a barrier to income shifting among family members?
Multiple Choice
The assignment of income doctrine.
Net unearned income for children 18 and younger taxed at parents' marginal tax rates.
Elimination of preferential tax rates (on dividends and long-term capital gains) for dependents.
None of the choices are correct.
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