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Which of the following statements about the rules of attribution or the 2% shareholder are true? A) the 2% shareholder does not include the ownership

Which of the following statements about the rules of attribution or the 2% shareholder are true? A) the 2% shareholder does not include the ownership of family members under IRC Section 318 B) IRC Section 318 indicates the shareholder includes spouse and children only C) The Section 318 rules of attribution affect the fringe benefit area od a S Corporation D) The section 318 rukes of attribution affect the taxable year of an S Corporation

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