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You are trying to determine if IRC & 318 applies to your client. Tell your client which of following do not get included (Incorrect answers

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You are trying to determine if IRC & 318 applies to your client. Tell your client which of following do not get included (Incorrect answers will count against your correct answers) (multiple answers possible) a. adopted child b. sister c. step-son d. grandchild e. partnership that there is ownership percentage of less than 5% f. spouse Eg brother Bh. grandparent

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