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Article Date:
May 2008

Word Count:



Husband-and-Wife Business Election

I read your article in the September 2007 issue of Tax Reduction Letter (Vol., 16, No. 9) regarding the new law that requires a “joint venture” tax plan for a husband-and-wife business. I have completed the tax forms, but I did not find where to make the election. What form(s) need to be filed to document this relationship? (J.R., Cedar Rapids, Iowa)


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