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Abstract

This article will concern the "section 170 deduction method" of establishing a mail-order ministry. Part II examines the constitutional restraints that present problems to the IRS and the courts when they attempt to challenge this tax avoidance scheme. Part III sets forth the problems that the IRS and the courts face with mailorder ministry schemes. Part IV discusses the section 170 deduction method. Finally, Part V provides a summary and conclusion of the article.

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