"The Hardest thing in the World to Understand is the
the Income Tax"
Quote By Albert Einstein

Internal revenue Code regulation 26 C.F.R. 1.469-4T(f)(4)(C)(2):
If paragraph (f)(4)(iii)(A) of this section applies to a supplier undertaking, the supplier undertaking shall be treated as similar to undertakings that are similar to the recipient undertaking and shall not otherwise be treated as similar undertakings to which the supplier undertaking would be similar without regard to paragraph (f)(4)(iii) of this section
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