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You are going to email the following David Carolin, Manu Kakkar, Boris Volfovsky, "Tax Alchemy and Paragraph 55(3.01)(g): Converting a 55(3)(b) Divisive Reorganization into a 55(3)(a) Related-Party Butterfly", Tax for the Owner-Manager, Vol. 24, No. 1, January 2024, p. 7

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