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According to Ian Redpath and Robert Lickwar, which of the following would probably not be...

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Accounting

According to Ian Redpath and Robert Lickwar, which of the following would probably not be subject to the business interest limitation?

An S corporation with $32 million in gross receipts

A C corporation with $12 million in gross receipts

A syndicate with $22 million in gross receipts

A tax shelter with $8 million in gross receipts

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