INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

26 U.S.C. § 42

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26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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This paragraph shall apply to any partnership which has 35 or more partners unless the partnership elects not to have this paragraph apply. (C) Special rules (i) Husband and wife treated as 1 partner