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This article had been previously wikified, but a number of edits without edit summaries removed both the wikification and much of the article. However reading through these I strongly suspect that these editors were removing copyvio material. Note particularly
the very last paragraph of this diff. I've therefore not attempted to restore the excised material, but have attempted some very basic clean up of the article after these cuts. I am now standing back and leaving the article to those with more knowledge of the US Tax Code.